Ethics education for accounting students - a toolkit approach

Cooper, B, Leung, P, Dellaportas, S, Jackling, B and Wong, G 2008, 'Ethics education for accounting students - a toolkit approach', Accounting Education: An International Journal, vol. 17, no. 4, pp. 405-430.

Document type: Journal Article
Collection: Journal Articles

Title Ethics education for accounting students - a toolkit approach
Author(s) Cooper, B
Leung, P
Dellaportas, S
Jackling, B
Wong, G
Year 2008
Journal name Accounting Education: An International Journal
Volume number 17
Issue number 4
Start page 405
End page 430
Total pages 25
Publisher Routledge
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.
Subject Higher Education
DOI - identifier 10.1080/09639280802436681
Copyright notice © 2008 Taylor and Francis
ISSN 0963-9284
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