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

Dellaportas, Steven, Kanapathippillai, Sutharson, Khan, Arifur and Leung, Philomena 2014, Ethics education in the Australian accounting curriculum: a longitudinal study examining barriers and enablers, Accounting education, vol. 23, no. 4, pp. 362-382, doi: 10.1080/09639284.2014.930694.

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Title Ethics education in the Australian accounting curriculum: a longitudinal study examining barriers and enablers
Author(s) Dellaportas, Steven
Kanapathippillai, Sutharson
Khan, ArifurORCID iD for Khan, Arifur orcid.org/0000-0003-4984-8021
Leung, Philomena
Journal name Accounting education
Volume number 23
Issue number 4
Start page 362
End page 382
Total pages 23
Publisher Routledge
Place of publication Abingdon, Eng.
Publication date 2014-08
ISSN 0963-9284
1468-4489
Keyword(s) Ethics education
accounting curriculum
stand-alone courses
integration
Summary Abstract: The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (eg. Enron and WorldCom); regulatory interventions (eg. 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 Department/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. He lack of qualified staff and research opportunities represent major obstacles to the enhancement of ethics education.
Language eng
DOI 10.1080/09639284.2014.930694
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2014, Taylor & Francis
Persistent URL http://hdl.handle.net/10536/DRO/DU:30065629

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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Created: Wed, 10 Sep 2014, 09:41:43 EST by Gloria Stevenson

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