Ethics education in the australian accounting curriculum: a longitudinal study examining barriers and enablers

Steven Dellaportas*, Sutharson Kanapathippillai, Arifur Khan, Philomena Leung

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

19 Citations (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)362-382
Number of pages21
JournalAccounting Education
Volume23
Issue number4
DOIs
Publication statusPublished - 2014

Keywords

  • accounting curriculum
  • ethics education
  • integration
  • stand-alone courses

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