EconPapers    
Economics at your fingertips  
 

An Exploration of the State of Ethics in UK Accounting Education

William F. Miller () and Tara J. Shawver ()
Additional contact information
William F. Miller: University of Wisconsin, Eau Claire
Tara J. Shawver: King’s College

Journal of Business Ethics, 2018, vol. 153, issue 4, 1109-1120

Abstract: Abstract A growing body of literature places blame for accounting frauds on the failure of educators to implement ethics training in accounting curriculums in higher educational institutions. Although, the professional accountancy bodies in the UK espouse high ethical standards, others suggest that these bodies are failing to cover ethics in any meaningful way. This study surveys faculty about what is being taught and how much time is dedicated to ethics training. This is the first study to examine whether content suggested by the Ethics Education Framework (EEF) has been implemented in curriculums in the UK. In addition, we look to determine if there is a notable difference between what is covered in both pre-1992 (less vocational) and post-1992 (more vocational) UK universities. Although we find that post-1992 (more vocational) institutions have implemented the EEF suggestions more than pre-1992 (less vocational) UK universities, current ethics training is insufficient and has not changed much over the last two decades.

Keywords: Ethical development; Ethics education Framework (EEF); Ethics integration; UK accounting ethics (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://link.springer.com/10.1007/s10551-016-3396-z Abstract (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:kap:jbuset:v:153:y:2018:i:4:d:10.1007_s10551-016-3396-z

Ordering information: This journal article can be ordered from
http://www.springer. ... cs/journal/10551/PS2

Access Statistics for this article

Journal of Business Ethics is currently edited by Michelle Greenwood and R. Edward Freeman

More articles in Journal of Business Ethics from Springer
Bibliographic data for series maintained by Sonal Shukla ().

 
Page updated 2019-04-07
Handle: RePEc:kap:jbuset:v:153:y:2018:i:4:d:10.1007_s10551-016-3396-z