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Ethics Education for Accounting Students - a Toolkit Approach

Cooper, Barry J and Leung, Philomena and Dellaportas, Steven and Jackling, Beverley and Wong, Grace (2008) Ethics Education for Accounting Students - a Toolkit Approach. Accounting Education, 17 (4). pp. 405-430. ISSN 0963-9284 (Print), 1468-4489 (Online)

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Abstract

In 2006, the International Accounting Education Standards Board (IAESB), an independent standard-setting board of the International Federation of Accountants (IFAC) released an information paper entitled Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs. The information paper stems from a global research project on ethics education in the accounting profession. The paper is designed to stimulate discussion and debate on the subject of ethics education and includes the provision of an Ethics Education Toolkit to encourage and assist accounting educators and member bodies of IFAC to implement ethics education programmes. Through a review of the literature, this paper considers why we should teach ethics, the types of ethics interventions that have been undertaken and the issues in teaching ethics to accountancy students. The paper then describes in detail the Ethics Education Toolkit and provides some evidence on the positive reaction of a group of students who are taught ethics, based on the principles and practice included in the toolkit.

Item Type: Article
Uncontrolled Keywords: ResPubID14571, accounting education, teaching ethics, ethics interventions, IFAC, ethics education framework, toolkit
Subjects: Faculty/School/Research Centre/Department > Faculty of Business and Law
RFCD Classification > 330000 Education
FOR Classification > 2201 Applied Ethics
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Depositing User: VUIR
Date Deposited: 08 Sep 2011 06:03
Last Modified: 03 Dec 2014 03:22
URI: http://vuir.vu.edu.au/id/eprint/3582
DOI: 10.1080/09639280802436681
ePrint Statistics: View download statistics for this item
Citations in Scopus: 13 - View on Scopus

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