TY - JOUR
T1 - Ethics education in the australian accounting curriculum
T2 - a longitudinal study examining barriers and enablers
AU - Dellaportas, Steven
AU - Kanapathippillai, Sutharson
AU - Khan, Arifur
AU - Leung, Philomena
PY - 2014
Y1 - 2014
N2 - The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (e.g. Enron and WorldCom); regulatory interventions (e.g. Sarbanes-Oxley Act in the USA and the CLERP 9 Act in Australia); and calls for increased ethics interventions in the accounting curriculum. This project has two objectives: to investigate the nature of ethics education in the Australian accounting curriculum and how it has changed from 2000 to 2012; and to analyse the barriers to enhancing ethics education by soliciting the opinions of Heads of Departments/Schools of Australian universities. Compared with early empirical evidence, universities responded to the call for ethics education with increased levels of ethics intervention, but had failed to enhance the extent of ethics education coverage in the intervening period in which the data were collected. The lack of qualified staff and research opportunities represent major obstacles to the enhancement of ethics education.
AB - The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (e.g. Enron and WorldCom); regulatory interventions (e.g. Sarbanes-Oxley Act in the USA and the CLERP 9 Act in Australia); and calls for increased ethics interventions in the accounting curriculum. This project has two objectives: to investigate the nature of ethics education in the Australian accounting curriculum and how it has changed from 2000 to 2012; and to analyse the barriers to enhancing ethics education by soliciting the opinions of Heads of Departments/Schools of Australian universities. Compared with early empirical evidence, universities responded to the call for ethics education with increased levels of ethics intervention, but had failed to enhance the extent of ethics education coverage in the intervening period in which the data were collected. The lack of qualified staff and research opportunities represent major obstacles to the enhancement of ethics education.
KW - accounting curriculum
KW - ethics education
KW - integration
KW - stand-alone courses
UR - http://www.scopus.com/inward/record.url?scp=85027944683&partnerID=8YFLogxK
U2 - 10.1080/09639284.2014.930694
DO - 10.1080/09639284.2014.930694
M3 - Article
AN - SCOPUS:85027944683
SN - 0963-9284
VL - 23
SP - 362
EP - 382
JO - Accounting Education
JF - Accounting Education
IS - 4
ER -