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An Exploration of the State of Ethics in UK Accounting Education

Author

Listed:
  • William F. Miller

    (University of Wisconsin, Eau Claire)

  • Tara J. Shawver

    (King’s College)

Abstract

A growing body of literature places blame for accounting frauds on the failure of educators to implement ethics training in accounting curriculums in higher educational institutions. Although, the professional accountancy bodies in the UK espouse high ethical standards, others suggest that these bodies are failing to cover ethics in any meaningful way. This study surveys faculty about what is being taught and how much time is dedicated to ethics training. This is the first study to examine whether content suggested by the Ethics Education Framework (EEF) has been implemented in curriculums in the UK. In addition, we look to determine if there is a notable difference between what is covered in both pre-1992 (less vocational) and post-1992 (more vocational) UK universities. Although we find that post-1992 (more vocational) institutions have implemented the EEF suggestions more than pre-1992 (less vocational) UK universities, current ethics training is insufficient and has not changed much over the last two decades.

Suggested Citation

  • William F. Miller & Tara J. Shawver, 2018. "An Exploration of the State of Ethics in UK Accounting Education," Journal of Business Ethics, Springer, vol. 153(4), pages 1109-1120, December.
    • Handle: RePEc:kap:jbuset:v:153:y:2018:i:4:d:10.1007_s10551-016-3396-z
    DOI: 10.1007/s10551-016-3396-z
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    References listed on IDEAS

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    1. Barry Cooper & Philomena Leung & Steven Dellaportas & Beverley Jackling & Grace Wong, 2008. "Ethics Education for Accounting Students—a Toolkit Approach," Accounting Education, Taylor & Francis Journals, vol. 17(4), pages 405-430.
    2. Anne Christensen & Jane Cote & Claire Latham, 2016. "Insights Regarding the Applicability of the Defining Issues Test to Advance Ethics Research with Accounting Students: A Meta-analytic Review," Journal of Business Ethics, Springer, vol. 133(1), pages 141-163, January.
    3. Roberta Bampton & Christopher Cowton, 2013. "Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature," Journal of Business Ethics, Springer, vol. 114(3), pages 549-563, May.
    4. Özgür Özmen Uysal, 2010. "Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007," Journal of Business Ethics, Springer, vol. 93(1), pages 137-160, April.
    5. Prem Sikka & Colin Haslam & Orthodoxia Kyriacou & Dila Agrizzi, 2007. "Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence," Accounting Education, Taylor & Francis Journals, vol. 16(1), pages 3-21.
    6. Prem Sikka & Colin Haslam & Orthodoxia Kyriacou & Dila Agrizzi, 2007. "A Rejoinder to 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence'," Accounting Education, Taylor & Francis Journals, vol. 16(1), pages 59-64.
    7. Alan Graham, 2012. "The Teaching of Ethics in Undergraduate Accounting Programmes: The Students' Perspective," Accounting Education, Taylor & Francis Journals, vol. 21(6), pages 599-613, December.
    8. Sonja Gallhofer & Jim Haslam, 2007. "A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence'," Accounting Education, Taylor & Francis Journals, vol. 16(1), pages 27-30.
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    Cited by:

    1. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.

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