Developing an ethics education framework for accounting

Dellaportas, Steven, Jackling, Beverley, Leung, Philomena and Cooper, Barry J. 2011, Developing an ethics education framework for accounting, Journal of business ethics education, vol. 8, pp. 63-82.

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Title Developing an ethics education framework for accounting
Author(s) Dellaportas, Steven
Jackling, Beverley
Leung, Philomena
Cooper, Barry J.
Journal name Journal of business ethics education
Volume number 8
Start page 63
End page 82
Total pages 20
Publisher NeilsonJournals Publishing
Place of publication Edinburgh, U. K.
Publication date 2011
ISSN 1649-5195
2044-4559
Summary The purpose of this paper is to propose a framework of ethics education that promotes the structured learning of ethics in the accounting discipline. The Ethics Education Framework (EEF) is based on three key inter-related components that include: Rest’s (1986) Four-Component Model of ethical decision-making and behaviour; the key cognitive and behavioural objectives of ethics education; and the discrete and pervasive approaches to delivering content. The EEF provides university students and professional accountants a structure to learn to identify, analyse and resolve ethical issues, to the point of action. The EEF is a four-stage learning continuum represented as a set of building blocks which introduces ethical concepts and then reinforces and develops new levels of understanding with progressive stages. This paper describes the EEF, and includes a discussion of how it compares with other ethics education models, and an analysis of the support through responses by professional organisations (based on an Exposure Draft issued by the International Federation of Accountants (IFAC), as the initial International Education Practice Statement). The IFAC has now revised its International Education Standard (IES 4) in relation to ethics, with a commentary period till July 2011.
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 900199 Financial Services not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Persistent URL http://hdl.handle.net/10536/DRO/DU:30041770

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