Ethics education for accounting students-a toolkit approach

Barry J. Cooper, Philomena Leung, Steven Dellaportas, Beverley Jackling, Grace Wong

Research output: Contribution to journalArticle

37 Citations (Scopus)

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.

Original languageEnglish
Pages (from-to)405-430
Number of pages26
JournalAccounting Education
Volume17
Issue number4
DOIs
Publication statusPublished - 2008
Externally publishedYes

Keywords

  • Accounting education
  • Ethics education framework
  • Ethics interventions
  • IFAC
  • Teaching ethics
  • Toolkit

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