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IES 4 - ethics education revisited

Dellaportas, Steven, Leung, Philomena, Cooper, Barry and Jackling, Beverley. 2006, IES 4 - ethics education revisited, Australian accounting review, vol. 16, no. 38, pp. 4-12.

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Title IES 4 - ethics education revisited
Author(s) Dellaportas, Steven
Leung, Philomena
Cooper, Barry
Jackling, Beverley.
Journal name Australian accounting review
Volume number 16
Issue number 38
Start page 4
End page 12
Publisher Blackwell Publishing
Place of publication Melbourne, Vic.
Publication date 2006-03
ISSN 1035-6908
1835-2561
Summary In 2003, the International Federation of Accountants (IFAC) issued a set of International Education Standards (IES). IES 4 Professional Values, Ethics and Attitudes aims to equip candidates for membership of an IFAC member body with the appropriate professional values, ethics and attitudes to function as professional accountants. This paper explores the implications of IES 4 and analyses some of the challenges arising from an international professional accounting body prescribing ethics education. It concludes with an overview of considerations to be addressed to ensure that the implementation of IES 4 is successful.
Notes Reproduced with the kind permission of the copyright owner.
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2009, Blackwell Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30006518

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
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