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Ethics education for accounting students - a toolkit approach

Cooper, Barry, Leung, Philomena, Dellaportas, Steven, Jackling, Beverley and Wong, Grace 2008, Ethics education for accounting students - a toolkit approach, Accounting education, vol. 17, no. 4, pp. 405-430.

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Title Ethics education for accounting students - a toolkit approach
Author(s) Cooper, Barry
Leung, Philomena
Dellaportas, Steven
Jackling, Beverley
Wong, Grace
Journal name Accounting education
Volume number 17
Issue number 4
Start page 405
End page 430
Publisher Routledge
Place of publication London, England
Publication date 2008-12
ISSN 0963-9284
1468-4489
Keyword(s) accounting education
teaching ethics
ethics interventions
IFAC
ethics education framework
toolkit
Summary 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.
Notes Reproduced with the kind permission of the copyright owner.
Language eng
Field of Research 130299 Curriculum and Pedagogy not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2008, Routledge
Persistent URL http://hdl.handle.net/10536/DRO/DU:30017468

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