This study provides empirical evidence in relation to a growing body of literature concerned with the ‘socialisation’ effects of accounting and business education. A prevalent criticism within this literature is that accounting and business education in the United Kingdom and the United States, by assuming a ‘value-neutral’ appearance, ignores the implicit ethical and moral assumptions by which it is underpinned. In particular, it has been noted that accounting and business education tends to prioritise the interests of shareholders (...) above all other stakeholder groups. This paper reports on the results of a set of focus group interviews with both undergraduate accounting students and students commencing their training with a professional accounting body. The research explores their perceptions about the purpose of accounting and the objectives of business. The findings suggest that both university and professional students' views on these issues tend to be informed by an Anglo-American shareholder discourse, whereby the needs of shareholders are prioritised. Moreover, this shareholder orientation appeared to be more pronounced for professional accounting students. (shrink)

This study provides empirical evidence in relation to a growing body of literature concerned with the ‘socialisation’ effects of accounting and business education. A prevalent criticism within this literature is that accounting and business education in the United Kingdom and the United States, by assuming a ‘value‐neutral’ appearance, ignores the implicit ethical and moral assumptions by which it is underpinned. In particular, it has been noted that accounting and business education tends to prioritise the interests of shareholders (...) above all other stakeholder groups. This paper reports on the results of a set of focus group interviews with both undergraduate accounting students and students commencing their training with a professional accounting body. The research explores their perceptions about the purpose of accounting and the objectives of business. The findings suggest that both university and professional students' views on these issues tend to be informed by an Anglo‐American shareholder discourse, whereby the needs of shareholders are prioritised. Moreover, this shareholder orientation appeared to be more pronounced for professional accounting students. (shrink)

The paper addresses a plea by accounting educators that ethics should be integrated into the accounting curriculum (Poje and Zaman Groff 2022). Further, accountants should teach ethics. Case learning is consistent with Bloom’s (1956) taxonomy of six levels of learning. The ethics literature supports using cases to teach ethics because cases allow each student to put themselves in the position of a decision-maker. Case selection should engage the learner emotionally. Therefore, current issues are preferable. With these goals—engaging (...) the student as a learner, ensuring action learning, and meeting the learning taxonomy of Bloom, the paper provides educators with a suggested road map of case materials that can be employed in accounting courses across the program. Road maps are a means to demonstrate a holistic view of curriculum design and learning execution across specific accounting courses. (shrink)

Recent developments in the business world have caused the academic community to address the coverage of ethics in the accounting curriculum. This study surveyed accounting faculty to: (1) examine perceptions about ethics coverage in the undergraduate accounting courses; (2) identify teaching methods used to include ethics in the undergraduate accounting courses, the perceived effectiveness of those methods and the amount of time spent on ethics coverage; and (3) to identify problems encountered in including ethics in (...) class='Hi'>accounting courses. The study found that although a large majority of the professors surveyed (77%) said they include ethics, 69% felt that there was a need for more ethics coverage. Also, the study revealed that while the lecture method was the most commonly used method, the written case was deemed the most effective method. The average time spent covering ethics was a little over 3 hours per course. The most significant problems encountered by faculty who include ethics in their undergraduate accounting courses was not enough time and lack of appropriate ethics materials. (shrink)

The current paper reports on a descriptive study involving a survey of accounting educators. Survey respondents were asked to rate the extent to which certain behaviors are deemed acceptable or unacceptable. The survey identified “hypernorms” (norms reflecting a high degree of consensus of what is acceptable or unacceptable behavior). These hypernorms were used to develop example ethical standards that can be used by a professional or academic association of accountants to develop a code of ethics for accounting (...) educators. (shrink)

Business school faculty have begun to increase ethics instruction, but very little has been done to assess the effectiveness of this instruction. Curricula-wide studies present conflicting results of the effect of ethics integration into the business curricula. Several studies suggest that courses like business ethics and business and society might have an effect on the ethical awareness or ethical reasoning of business students. A belief of many individuals interested in business ethics is that students must be exposed to ethical awareness (...) and ethical reasoning in business ethics and business and society-type courses and this should be supplemented by discussions of these topics in various business courses such as Accounting, Finance, Marketing, and others.This study reports the results of integrating a unit of business ethics into eleven accounting classes at two universities. An approach for measuring the effect of ethics integration into accounting and other business courses is suggested, and an assessment is made of the impact of ethics integration on students in accounting classes. Results indicate that the principles on which students rely when making moral decisions were affected by ethics integration. After ethics integration, students relied more heavily on the disclosure rule, the golden rule, and the professional ethic. (shrink)

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 accountancy's 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. (shrink)

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 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 and post-1992 UK universities. Although we find that post-1992 institutions have implemented the EEF suggestions more than pre-1992 UK universities, current ethics training is insufficient and has not changed much over the last two decades. (shrink)

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. (shrink)

In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals (...) in particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula. (shrink)

Accountability in Education discusses the debate surrounding the accountability of teachers and questions the responsibility that parents, other groups and even children themselves have for their experience at school. In this book, Robert Wagner examines the assumptions underlying criticisms of major institutions for their lack of attention to the ethical and practical ramifications of their policies. Wagner questions the validity of this assumption by analyzing accountability relationships in schools, discussing the responsibility students have for the quality of their own experiences--as (...) well as the potential accountability of parents and other groups--and relating the issue of accountability in education to questions of moral and legal obligation in areas such as business, government and law. His book provides a cogent philosophical analysis of accountability and is invaluable to an understanding of a majour issue in the contemporary discussion of education. (shrink)

Ethics in accounting and ethical education have seen an increase in interest in the last decade. However, despite the renewed interest some important shortcomings persist. Generally, rules, principles, values and virtues are presented in a fragmented fashion. In addition, only a few authors consider the role of the accountants character in presenting relevant and truthful information in financial reporting and the importance of practical reasoning in accounting. This article holds that rules, values and virtues are interconnected. This provides (...) a sound approach to ethics in accounting, in which character and practical reasoning are crucial. Consequently, ethical education in accounting has to simultaneously include the knowledge of proper rules and principles and their correct application; values (understood as moral goods) and virtues, whose acquisition, in the view of the author, should be encouraged. (shrink)

This chapter argues that school should cease to be compulsory at age 16 and that an education resource account (ERA) should be established for students who leave school at that age. The ERA would be sufficient to cover three years of full-time education. It could be linked to inflation and early school leavers could use it in accredited non-profit educational institutions at any later point in their lives. Two sets of arguments are discussed in support of the proposal. The first, (...) building on the empirical literature, focuses on efficiency and highlights the advantages of an ERA with respect to the ‘disruptive’ students issue in particular. The second set of arguments is anti-paternalistic. The chapter distinguishes three anti-paternalistic arguments: the view that individuals are the best judges of their own welfare, the idea that autonomous decision-making is a component of well-being, and a respect-based view of what renders anti-paternalism wrong. (shrink)

In common language, education is mostly understood as teaching. In this article, I would like to employ the hermeneutical philosophy of Merleau-Ponty to draw attention on that other etymological background of education: educere. Education as educere is about liberating or displacing our view instead of achieving a liberated view. In this sense, education does not refer to an immaterial relation of knowing or mastering , but to a relation of being . I hope to demonstrate Merleau-Ponty's philosophy of the body (...) can make us attentive to the importance of this hermeneutical and praxical character of education. After all, his thinking very aptly describes our relation to the world in terms of a corporeal being rather than in terms of a cognitive or abstract knowing. His conception of corporeality and of our being to the world deconstructs a mere formal and all too immaterial account of education. (shrink)

This paper investigates how ethics is incorporated in the qualification process for prospective professional accountants across Australia and New Zealand. It does so by examining the structure of these qualification processes and by analysing the learning objectives and summarised content for ethics courses that prospective accountants take either at university or through the post-degree programs provided by CPA Australia and Chartered Accountants Australia and New Zealand. We do this to understand how the ‘sandwich’ approach to teaching ethics :77–92, 1993) is (...) implemented. This approach advocates a standalone ethics course, followed by ethical cases that are integrated across accounting courses, and subsequently a capstone course that combines ethics and professionalism. We test the extent to which this approach is adopted and examine how its application relates to the components of moral behaviour. The results provide three significant contributions. The first is that the ‘sandwich’ approach is not in place for most prospective accountants as only a minority of programs include a mandatory course with a substantial ethics component, and this is more likely in undergraduate rather than postgraduate programs. The second contribution is that although moral sensitivity and moral judgement are widely considered, little attention is given to issues of moral motivation and moral character. We suggest that change is unlikely without explicit ethical education requirements from the professional accounting bodies. The paper also makes a final contribution by proposing a more nuanced typology characterising the degree to which ethics is incorporated in particular courses. (shrink)

The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, (...) we use bibliographic coupling to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identified patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this field of research, but also an increasing number of different research clusters. While the clusters Factors affecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research. (shrink)

This paper takes issue with the exemplarist strategy of fostering virtue development with the specific goal of improving its applicability in the context of education. I argue that, for what matters educationally, we have good reasons to endorse a liberal account of moral exemplarity. Specifically, I challenge two key assumptions of Linda Zagzebski’s Exemplarist Moral Theory (2017), namely that moral exemplars are exceptionally virtuous agents and that imitating their behavior is the main strategy for acquiring the virtues. I will introduce (...) and discuss the notions of enkratic exemplars and injustice illuminators and show that we have good reasons to consider them moral exemplars although they fail to satisfy (either of) the key assumptions. (shrink)

Concomitant with the rise of rationalizing accountability in higher education has been an increase in theoretical reflection about the forms accountability has taken and the ones it should take. The literature is now peppered by a wide array of distinctions (e.g. internal/external, inward/ outward, vertical/horizontal, upward/downward, professional/public, political/economic, soft/ hard, positive/negative), to the point that when people speak of ‘accountability’ they risk speaking past one another, having some of these distinctions in mind and not others. Furthermore, often these distinctions are (...) vague and cross-cut each other in ways that are as yet unclear. The field could benefit from having a comprehensive framework in which to place these distinctions and to view their relations. My aim in this article is to provide an analytical tool by which to classify important debate about what accountability in higher education has been and ought to be. Beyond organizing such debate, this schema will serve the purposes of revealing ambiguities in terms, conflations of ideas, assumptions that warrant questioning, and gaps in present research agendas. (shrink)

This study explores the influence of ethics education on accounting students’ level of ethical reasoning in Tunisia. Based on cognitive developmental theory, we tested the effectiveness of an ethics intervention before and after ethics education with a control group. A triangulated research design was incorporated. Experimental and qualitative methods were used to control for experimental bias. This study revealed that the progress of moral development was not significant between the pre-test and the post-test. Data analysis revealed the primary challenges (...) in teaching ethics in the Tunisian audit context. Through a confirmatory qualitative survey, stating “the consequences of unethical behaviour in the long term” demonstrates that the intervention meets the primary interest of this study, and it may influence auditors’ decisions and their perceptions of the potential consequences of their decisions. (shrink)

Educational research has been criticised recently for being poorly conceived, self-indulgent and of little practical use. These allegations are discussed via an overview of the various functions of educational research: the production of knowledge about education, the formulation of educational policy, the promotion of improvements in educational practice, the promotion of radical change in society. The responsibilities of educational researchers are then discussed: proper attention to the functions of educational research, accountability for monies spent, recognition of responsibility for their activities. (...) The pressures exerted by external funding bodies and the distorting effects of the research assessment exercise in the UK affect our sense of priorities here. (shrink)

Educational research has been criticised recently for being poorly conceived, self-indulgent and of little practical use. These allegations are discussed via an overview of the various functions of educational research: the production of knowledge about education, the formulation of educational policy, the promotion of improvements in educational practice, the promotion of radical change in society. The responsibilities of educational researchers are then discussed: proper attention to the functions of educational research, accountability for monies spent, recognition of responsibility for their activities. (...) The pressures exerted by external funding bodies and the distorting effects of the research assessment exercise in the UK affect our sense of priorities here. (shrink)

It is only fair to hold someone accountable for outcomes over which they have sufficient control. The evidence-based approach to education (“evidence-based education,” or EBE) promises to give educators sufficient control over their students’ outcomes by providing access to interventions that are effective according to scientific research. I argue that EBE fails to secure sufficient control because the research on which it relies doesn't establish that interventions are generally effective. If they are to be fair, accountability practices must reflect (...) the limited control educators have, even when using evidence-based interventions that have improved outcomes in other settings. I glean relevant insights by considering accountability for medical practitioners within the context of evidence-based medicine (EBM). (shrink)

Renewed Accountability for Access and Excellence provides a forum for contributing scholars and practitioners to advance the discussion of Tenuto’s democratic professional practice in education by sharing additional insights, perspectives, and implications for both policy and practice. Consistent with the model itself, this collective work is intended to encourage meaningful conversations and critical thinking about inclusionary practices, equitable access, excellence, and renewed accountability for teaching and leading.

The essays in Part III of the book, on liberal constraints and traditionalist education, argue for a more regulatory conception of liberal education and emphasize the need for some controls over cultural and religious educational authority. Walter Feinberg’s essay, on religious education in liberal–democratic societies in relation to the question of accountability and autonomy, takes up the issue of educational constraints with respect to religious schools in such societies. While he allows that religious education need not be inconsistent with liberal (...) goals, and can find reasons why some liberal societies feel it appropriate to provide public support for religious schools, he argues that certain conditions can render such support tyrannical and unwise. He concludes that if the conditions are appropriate for public support of religious schools, then there should also be significant public control. After an introduction in Section 14.1, the chapter has six further sections: Section 14.2 discusses some of the potential lines of conflict between religious liberal education and public education; Section 14.3 examines a number of arguments that have been advanced in support of public funding for religious schools; Section 14.4 looks at a potentially fundamental reason for denying public funding for religious schools – that it would be tyrannical to take tax funds from one believer in order to advance the beliefs of another – and the implications as regards the First Amendment to the United States Constitution; both Sections 14.4 and 14.5 suggest some of the conditions that need to be satisfied in order to supply this funding – primarily that it must be predicated on the school advancing individual and social autonomy; Section 14.6 briefly suggests what such an arrangement might entail for the traditional way in which the public/private divide is conceived; Section 14.7 concludes. (shrink)

In this essay, Sarah Stitzlein addresses a key current crisis in public education: accountability. Rather than centrally being about poor performance of teachers or inefficiency of schools, as we most often hear in media outlets and in education reform speeches, Stitzlein argues the crisis is at heart one about citizen responsibility and political legitimacy. She claims that the recent accountability movement has shifted the onus of curing society's problems almost exclusively onto schools, but contends that these burdens should not just (...) be unidirectional. There is, Stitzlein maintains, a corresponding obligation on the part of citizens to public schools. This includes all citizens, not just those closely tied to schools through their children or employment. Moreover, this obligation entails a robust commitment that extends beyond merely supporting public schools through taxes, voting for levies, and choosing to send one's children to them. The responsibility of citizens includes upholding a commitment to schools as a central institution of democracy — something that sustains democracy but also, in its best forms, is democracy in action. (shrink)

Through expert analysis, this text proves that John Dewey's views on efficiency in education are as relevant as ever. By exploring Deweyan theories of teaching and learning, the volume illustrates how they can aid educators in navigating the theoretical and practical implications of accountability, standardization, and assessment. The Contemporary Relevance of John Dewey's Theories on Teaching and Learning deconstructs issues regarding accountability mechanisms, uniform assessment systems, and standardization processes through a Deweyan lens. Connecting the zeitgeist of the era from (...) which Dewey's ideas emerged and current global political, social, and economic contexts, the book emphasizes the importance of resilient systems in reconciliating the tension between standardized assessments and individual student development. Contributors provide insights from a range of settings across Pre-K, primary, secondary, and higher education and address topics including teacher agency, voice, leadership, and democracy. The volume will be of interest to scholars, researchers, and academics with an interest in philosophy of education, education policy and the impact of neoliberal agendas, as well as teaching and learning more broadly. (shrink)

This article makes the case that place-based and environmental education theory and practice must be responsive to, while attempting to transform, the institutional dynamics of schooling. In the present climate of education in the USA two dynamics of schooling deserve particular attention with respect to the possibilities for place-based and environmental education: the discourse of accountability and the discourse of collaboration. Drawing especially on Foucault's analyses of disciplinary power and governmentality, I show how practices associated with accountability and collaboration limit (...) or preclude the deepening and spreading of place-based and environmental education. However, I also argue that even given the serious limitations imposed by current trends of collaboration and accountability, these trends offer place-based and environmental educators powerful entry points through which to initiate change within the formal school setting. The conclusion of the paper outlines three models of collaboration for place-conscious education through which accountability is redefined in the interest of places. (shrink)

This paper surveys future managers’ cognitive framings of interconnected concerns for economic growth, social prosperity, and the natural environment across six countries in Latin America, and elaborates on implications for sustainability management education. Our cluster analysis unveils three cognitive types. Our findings show that whereas some future managers exhibit a ‘business case’ cognitive frame, prioritizing economic growth over the environment, the other two clusters of participants show signs of cognitive dissonance with some of the tenets of the current growth paradigm (...) while still not neatly fitting the definition of a paradoxical cognitive frame. In particular, individuals within the latter two groups do not visualize links among economic, social, and environmental dimensions that make up sustainable development. Following calls to enhance our understanding of sustainability micro-foundations, our study offers a more nuanced picture of the cognitive plurality beyond dichotomous characterizations of managerial cognitive frames as either business case or paradoxical. Moreover, results elucidate the cultural mediation that operates in the reproduction of business stances vis-à-vis nature, opening up possibilities for management education programs to engage with cognitive plurality to effect paradigmatic change. (shrink)

Thus there arises the fundamental dilemma of education. To define in advance an end result and then to seek by all possible means to achieve it is to be held too narrowing, too repressive, too authoritarian. But if, on the other hand, there is no end in view, educational activity is confused and incoherent. Its various parts and successive phases do not add up to anything. Without a definition of the end there is no test by which means can be (...) selected, and no standard by which practice can be criticized and improved. (shrink)

There is an apparent tension between Immanuel Kant's model of moral agency and his often-neglected philosophy of moral education. On the one hand, Kant's account of moral knowledge and decision-making seems to be one that can be self-taught. Kant's famous categorical imperative and related 'fact of reason' argument suggest that we learn the content and application of the moral law on our own. On the other hand, Kant has a sophisticated and detailed account of moral education that goes well beyond (...) the kind of education a person would receive in the course of ordinary childhood experience. The task of this paper will be to reconcile these seemingly conflicting claims. Ultimately, I argue, Kant's philosophy of education makes sense as a part of his moral theory if we look not only at individual moral decisions, but also at the goals or ends that these moral decisions are intended to achieve. In Kant's case, this end is what he calls the highest good, and, I argue, the most coherent account of the highest good is a kind of ethical community and end of history, similar to the Groundwork 's realm of ends. Seen as a tool to bring about and sustain such a community, Kant's philosophy of moral education exists as a coherent and important part of his moral philosophy. (shrink)

There is an apparent tension between Immanuel Kant’s model of moral agency and his often-neglected philosophy of moral education. On the one hand, Kant’s account of moral knowledge and decision-making seems to be one that can be self-taught. Kant’s famous categorical imperative and related ‘fact of reason’ argument suggest that we learn the content and application of the moral law on our own. On the other hand, Kant has a sophisticated and detailed account of moral education that goes well beyond (...) the kind of education a person would receive in the course of ordinary childhood experience. The task of this paper will be to reconcile these seemingly conflicting claims. Ultimately, I argue, Kant’s philosophy of education makes sense as a part of his moral theory if we look not only at individual moral decisions, but also at the goals or ends that these moral decisions are intended to achieve. In Kant’s case, this end is what he calls the highest good, and, I argue, the most coherent account of the highest good is a kind of ethical community and end of history, similar to the Groundwork’s realm of ends. Seen as a tool to bring about and sustain such a community, Kant’s philosophy of moral education exists as a coherent and important part of his moral philosophy. (shrink)

In this research, we review the current level of ethics education prior to college and the emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on business ethics education in college using an ‘across the curriculum’ approach. We suggest that business schools and accounting practitioners can forge a more meaningful partnership than what currently exists through the traditional business advisory council prevalent at most schools of business. Ethical conduct is inherent in the practice of public accounting (...) and a hallmark of the accounting profession. Accounting practitioners can play a significant and positive role in helping business schools to reexamine their obligations to society and their students by actively engaging in the exchange of views by academics on the necessity for ethics education as well as those of professional accounting bodies.1. (shrink)

The purpose of this paper is to propose a framework of ethics education that promotes the structured learning of ethics in the accounting discipline. The Ethics Education Framework (EEF) is based on three key inter-related components that includes: Rest’s (1986) Four-Component Model of ethical decision-making and behaviour; the key cognitive and behavioural objectives of ethics education; and the discrete and pervasive approaches to delivering content. The EEF providesuniversity students and professional accountants a structure to learn to identify, analyse, and (...) resolve ethical issues to the point of action. The EEF is a four-stage learning continuum represented as a set of building blocks which introduces ethical concepts and then reinforces and develops new levels of understanding with progressive stages. This paper describes the EEF, and includes a discussion of how it compares with other ethics education models, and an analysis of the support through responses by professional organisations (based on an Exposure Draft issued by the International Federation of Accountants (IFAC), as the initial International Education Practice Statement). The IFAC has now revised its International Education Standard (IES 4) in relation to ethics, with a commentary period till July 2011. (shrink)

In this article we review the principal directions that an American Accounting Association committee has taken in the past three years to encourage the teaching of ethics in accounting programs and/or courses in higher education. We also (1) briefly comment on the place of accounting ethics in both higher education and continuing professional education and (2) provide some brief final comments.

Accounting educators are in the midst of creating new opportunities for students to enhance their abilities to recognize ethical dilemmas, establish criteria by which to make ethical decisions, and establish support mechanisms and strategies to facilitate their ethical decision-making. CPA firms, professional organizations and state boards of accountancy are co-operating to increase requirements for ethics education for candidates taking the CPA exam. The current situation is confusing and sub-optimal regarding the use of precious learning time in college programs. (...) A new dialogue between the three stakeholders, creative learning approaches, and additional resources can lead to a more consistent and optimal learning paradigm regarding the ethics education of accountants. Research evaluating the effectiveness of various approaches is needed to effectively apply limited resources in an area critical to the reputation capital of the accounting profession. (shrink)

While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas the former is situated within a transcendentalist framework, the latter relies on a teleological notion of human nature. The second part of this paper demonstrates that the core (...) ideas of Kant's moral philosophy are also present in his pedagogy. This means that the problem of moral education must be solved within the transcendentalist framework. It is finally claimed that Kant himself outlines a solution to this problem in his pedagogical lectures. (shrink)