Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs

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Leung, Philomena, Cooper, Barry J, Dellaportas, Steven, Jackling, Beverley, Leslei, Heather and Tangey, Greg (2006) Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs. Technical Report. The International Federation of Accountants (IFAC), New York.

Abstract

IES 4, Professional Values, Ethics and Attitudes prescribes the professional values, ethics and attitudes professional accountants should acquire during the education program leading to membership of an IFAC member body. The purpose of this paper is to support the development of IEPS 4.1, Approaches to Developing and Maintaining Professional Values, Ethics and Attitudes. This will assist and support IFAC member bodies to discharge effectively their responsibilities to ensure that candidates for membership of an IFAC member body are equipped with the appropriate professional values, ethics and attitudes to function as professional accountants. The IAESB believes that this paper, and the findings of the independent research team, will be of interest and benefit to IFAC member bodies, accounting educators, and others seeking to implement ethics education programs for professional accountants.

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Item type Monograph (Technical Report)
URI https://vuir.vu.edu.au/id/eprint/6813
DOI 1931949484
Official URL http://www.ifac.org/sites/default/files/publicatio...
Subjects Historical > Faculty/School/Research Centre/Department > Faculty of Business and Law
Historical > RFCD Classification > 330000 Education
Current > FOR Classification > 2201 Applied Ethics
Keywords ResPubID14545, ethics education, professional values, attitudes
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