Ethics Education for Accounting Students—a Toolkit Approach

Barry Cooper, Philomena Leung, Steven Dellaportas, Beverley Jackling and Grace Wong

Accounting Education, 2008, vol. 17, issue 4, 405-430

Abstract: 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.

Keywords: Accounting education; teaching ethics; ethics interventions; IFAC; ethics education framework; toolkit (search for similar items in EconPapers)
Date: 2008
References: View complete reference list from CitEc
Citations: View citations in EconPapers (10)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/09639280802436681 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:accted:v:17:y:2008:i:4:p:405-430

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RAED20

DOI: 10.1080/09639280802436681

Access Statistics for this article

Accounting Education is currently edited by Richard Wilson

More articles in Accounting Education from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().