Ethics education in accounting: An outsider perspective

P J Naudé

South African Journal of Accounting Research, 2008, vol. 22, issue 1, 1-17

Abstract: This paper is a discussion of recent initiatives by the International Federation of Accountants with regard to ethics education in the accounting profession. This discussion is framed by four related questions focusing on the reasons for ethics education (why ethics?), the potential and limitations of ethics education (can ethics be taught?), followed by the content (what is to be taught?) and delivery mode (how is ethics to be taught?). Despite some critical remarks, there is great appreciation for the profession’s efforts to restore public trust and serve the common good.“The accounting profession must restore its priceless asset: its reputation.”(Barry Melanchon, AICPA President, 2002)

Date: 2008
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DOI: 10.1080/10291954.2008.11435130

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