Journal of Business Ethics 54 (4):385 - 398 (2004)

Ethical conduct in practice has been increasingly recognised as vital to the accountancy profession following the collapse of Andersen. The foundational principles underpinning accountancy ethics receive relatively uniform recognition worldwide so that this paper concentrates on exploring how to introduce these concepts into established courses at undergraduate level. Historically, the teaching of accounting techniques has been isolated from the personal assimilation of accountancys ethical values by students. Alternative approaches are considered, of a dedicated capstone ethical course or through more progressive integration within existing parts of an established curriculum. An opportunistic example of the latter is then described with the rationale, potential benefits, student reactions and practical difficulties assessed. Overall, the paper explains why, alongside technical skills, their personal development requires undergraduates to develop how to apply for themselves given professional values. It contributes suggestions as to methodologies, content and material for short modules within financial reporting, taxation, auditing and social/ environmental accountancy courses while reflecting on the limitations and potential of their use.
Keywords accountancy ethics  Andersen  integration  undergraduate
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Reprint years 2005
DOI 10.1007/s10551-004-1827-8
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Childhood and Society.The Human Group.Erik H. Erikson & George C. Homans - 1951 - Philosophy and Phenomenological Research 12 (2):301-302.

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Using Live Cases to Teach Ethics.Victoria McWilliams & Afsaneh Nahavandi - 2006 - Journal of Business Ethics 67 (4):421-433.
Why Teach Ethics to Accounting Students? A Response to the Sceptics.Roberta Bampton & Patrick Maclagan - 2005 - Business Ethics, the Environment and Responsibility 14 (3):290–300.

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