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Ethics Education for Accounting Students—a Toolkit Approach

Author

Listed:
  • Barry Cooper
  • Philomena Leung
  • Steven Dellaportas
  • Beverley Jackling
  • Grace Wong

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.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:accted:v:17:y:2008:i:4:p:405-430
    DOI: 10.1080/09639280802436681
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    Citations

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    Cited by:

    1. Robyn Ann Cameron & Conor O'Leary, 2015. "Improving Ethical Attitudes or Simply Teaching Ethical Codes? The Reality of Accounting Ethics Education," Accounting Education, Taylor & Francis Journals, vol. 24(4), pages 275-290, August.
    2. Andrew West & Sherrena Buckby, 2020. "Ethics Education in the Qualification of Professional Accountants: Insights from Australia and New Zealand," Journal of Business Ethics, Springer, vol. 164(1), pages 61-80, June.
    3. 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.
    4. Bonnie Amelia Dean & Stephanie Perkiss & Milica Simic Misic & Karina Luzia, 2020. "Transforming accounting curricula to enhance integrative learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2301-2338, September.
    5. Ross Taplin & Abhijeet Singh & Rosemary Kerr & Alina Lee, 2018. "The use of short role-plays for an ethics intervention in university auditing courses," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 383-402, July.
    6. Nonna Martinov-Bennie & Rosina Mladenovic, 2015. "Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students’ Ethical Sensitivity and Judgment," Journal of Business Ethics, Springer, vol. 127(1), pages 189-203, March.
    7. 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.
    8. Ervin L. Black & F. Greg Burton & Joshua K. Cieslewicz, 2022. "Improving Ethics: Extending the Theory of Planned Behavior to Include Moral Disengagement," Journal of Business Ethics, Springer, vol. 181(4), pages 945-978, December.
    9. Grace Ji & Grace Wong & Dennis Taylor & Dessalegn Mihret, 2022. "Motivational appetites, cultural orientations and accounting students' learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2283-2312, June.
    10. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

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