Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum

2016 ◽  
Vol 153 (4) ◽  
pp. 1157-1175 ◽  
Author(s):  
Anne Christensen ◽  
Jane Cote ◽  
Claire Kamm Latham
Keyword(s):  
Ethics Instruction ◽  
Accounting Curriculum ◽  
The Impact

Accounting Educators' Opinions about Ethics in the Curriculum: An Extensive View

2007 ◽  
Vol 22 (3) ◽  
pp. 355-390 ◽  
Author(s):  
Cindy Blanthorne ◽  
Stacy E. Kovar ◽  
Dann G. Fisher
Keyword(s):  
Professional Education ◽  
Ethics Education ◽  
Continuing Professional Education ◽  
Practical Application ◽  
Course Content ◽  
Ethics Instruction ◽  
Accounting Curriculum ◽  
Comprehensive Survey

In this paper, we present the results of a comprehensive survey of accounting faculties' opinions and practices regarding ethics education. Consistent with recent state boards' decisions to require ethics continuing professional education (CPE) in the accounting curriculum, we find that accounting educators recognize the importance of ethics education to satisfy the profession's needs. Accounting educators rate themselves as the most appropriate source of ethics education and favor practical application over theoretical course content. In terms of the approach used to teach ethics, educators support integration over a stand-alone course and believe cases offer the most effective method for ethics instruction.

scholarly journals The Impact Of International Financial Reporting Standards On Accounting Curriculum In The United States

2011 ◽  
Vol 4 (1) ◽  
Author(s):  
JeRamMohan R. Yallapragadarry ◽  
Alfred G. Toma ◽  
C. William Roe
Keyword(s):  
United States ◽  
Financial Reporting ◽  
Business Schools ◽  
The United States ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Accounting Curriculum ◽  
The Us ◽  
The Impact

According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014.  The US business school graduates and accounting professionals have less than four years to understand the differences between the two accounting systems, and to learn how to implement the new International Accounting Standards.  But many of the business schools in the US are not yet ready to include the new IFRS standards in their accounting curriculum. In many schools, administrators do not have any understanding of how to incorporate the new standards in their curriculum. Many European countries shifted to IFRS as early as 2005.  They are ahead of the US in teaching IFRS to their students. The main problems in incorporating IFRS in the curriculum include lack of good textbooks and providing training for professors to learn IFRS procedures so that they can teach them to their students. This paper makes an effort in presenting the historical background of IFRS, and the impact of the adapting of IFRS on US business schools.

scholarly journals The Impact Of The Sarbanes-Oxley Act Of 2002 On The Teaching Of Ethics In Core MBA Curriculums In Ohio

2010 ◽  
Vol 3 (5) ◽  
pp. 61-70 ◽  
Author(s):  
Daniel W. Sullivan
Keyword(s):  
Corporate Culture ◽  
Ethical Decision Making ◽  
Business Leaders ◽  
Public Institutions ◽  
Mba Programs ◽  
Ethics Instruction ◽  
Sarbanes Oxley ◽  
Ability To Act ◽  
Private And Public ◽  
The Impact

A decade of corporate scandals has highlighted a lack of ethical decision making skills among business leaders.  Reasons for this deficiency vary from an absence of ethical teaching in the home to a failure of American corporate culture.  In 2002, the situation reached a critical point with scandals such as Enron and Tyco forcing a Congressional response in the form of the Sarbanes-Oxley Act of 2002.  Questions concerning corporate leaders’ ability to act ethically again resurfaced in the wake of the recent financial collapse of giants such as AIG and Citigroup, creating a debate over what lessons were learned from the Sarbanes- Oxley experience.  MBA curriculums are major stakeholders in this debate.  MBA programs are venues where the majority of our business leaders learn the critical skills needed to succeed.  The purpose of this study was to assess the treatment of ethics in core MBA curriculums in Ohio in response to the Sarbanes-Oxley Act of 2002.  The study determined that MBA programs in Ohio failed to adjust their core curriculums in response to the new demand for increased ethics instruction.  Further, it determined that private and public institutions reacted to the legislation in a similar manner.  It also revealed that private and public institutions traditionally approach ethics instruction differently.   

scholarly journals Evaluating the Impact of Ethics Instruction on Student Awareness

2020 ◽  
Author(s):  
Sujit Subhash ◽  
Elizabeth Cudney ◽  
William Schonberg ◽  
Amber Henslee ◽  
Susan Murray ◽  
...  
Keyword(s):  
Ethics Instruction ◽  
The Impact

Assessing the Impact of Ethics Instruction on Advertising and Public Relations Graduates

2005 ◽  
Vol 60 (3) ◽  
pp. 272-285 ◽  
Author(s):  
Kendra Gale ◽  
Kristie Bunton
Keyword(s):  
Public Relations ◽  
Ethical Leadership ◽  
Ethical Issues ◽  
Media Ethics ◽  
Ethical Awareness ◽  
Ethics Instruction ◽  
Unethical Practices ◽  
Value Ethics ◽  
Ethics Courses ◽  
The Impact

Based on a survey of recent alumni from two different institutions, this study indicates that media ethics instruction corresponds with ethical awareness and ethical leadership. Graduates who took media ethics courses were significantly more likely than those who did not to consider ethical issues in their profession important. They were more likely to value ethics highly, to be able to identify ethical issues, and to have discussed unethical practices with professional colleagues. They were also more likely to view personal and professional ethics as indistinguishable. This study suggests longer-term effects on ethical attitudes than have previous studies and reinforces the need for better and more courses in media ethics.

scholarly journals Sustainability Reporting In The Accounting Curriculum

2011 ◽  
Vol 2 (12) ◽  
Author(s):  
John W. Vann ◽  
Gwendolen B. White
Keyword(s):  
Undergraduate Students ◽  
Sustainability Reporting ◽  
Managerial Accounting ◽  
Font Size ◽  
Control Groups ◽  
Accounting Curriculum ◽  
Normal Text ◽  
Accounting Courses ◽  
Sustainability Accounting ◽  
The Impact

<p class="MsoBodyTextIndent3" style="text-align: justify; line-height: normal; text-indent: 0in; margin: 0in 0.5in 0pt;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt; mso-bidi-font-style: italic;">Seven class sections of undergraduate students in principles of managerial accounting courses participated in a study to examine the impact of sustainability accounting lectures with Internet assignments or lectures alone influence students' knowledge, skills, and attitudes toward sustainability reporting. The results of this study show that lectures with Internet assignments and lectures alone were equally effective in causing changes in the dependent measures compared to control groups who received no instruction on sustainability.</span></p>

The IFRS Transition and Accounting Education: A Canadian Perspective Post-Transition

2012 ◽  
Vol 28 (2) ◽  
pp. 253-261 ◽  
Author(s):  
Sandy R. Hilton ◽  
Nathalie Johnstone
Keyword(s):  
Financial Reporting ◽  
Accounting Education ◽  
Accounting Students ◽  
Curriculum And Pedagogy ◽  
Financial Reporting Standards ◽  
Accounting Curriculum ◽  
Canadian Perspective ◽  
The Impact ◽  
Potential Content ◽  
Discussion Topic

ABSTRACTCanada transitioned to International Financial Reporting Standards (IFRS) in 2010–2011. In this commentary, we discuss the impact that the transition had from an accounting education perspective, particularly on undergraduate accounting programs. Our experience was that the transition was not a substantial hurdle but that it did provide opportunity for many formal and informal discussions of the accounting curriculum and pedagogy. Canada also introduced separate accounting standards for private enterprises at the same time as we transitioned to IFRS. Therefore, accounting educators were concerned with potential content overload and strategies for minimizing content overload. In this commentary we discuss both of those issues as well as a third common discussion topic in Canada during the transition—how to teach professional skills to accounting students. This commentary summarizes those three topics that were common in accounting education in Canada during the IFRS transition.

The impact of emerging technologies on accounting curriculum and the accounting profession

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tawei Wang
Keyword(s):  
Data Analytics ◽  
Emerging Technologies ◽  
Future Research ◽  
Accounting Profession ◽  
Research Directions ◽  
Content Type ◽  
Accounting Curriculum ◽  
Future Research Directions ◽  
The Impact

Purpose In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. Findings Challenges and experience when developing data analytics curriculum at DePaul University are discussed. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. Originality/value This paper expresses the author’s viewpoints regarding the impact of emerging technologies on accounting curriculum and the accounting profession.

scholarly journals Ethics In The Accounting Curriculum: What Is Really Being Covered?

2011 ◽  
Vol 4 (10) ◽  
pp. 1-10 ◽  
Author(s):  
William F. Miller ◽  
D’Arcy A. Becker
Keyword(s):  
Current Level ◽  
Accounting Faculty ◽  
Accounting Curriculum ◽  
The Impact ◽  
The U.S

This paper examines the current level of ethics integration across the accounting curriculum, analyzing the quantity, methods and topics included in coverage. Results of a survey of U.S. accounting faculty from 44 states and 97 different institutions on these issues are presented. The study is broken into two sections: the actual level of ethics integration and what is actually being taught. Prior research in the field has been limited to the extent to which ethics is covered in the classroom and avoided looking at what specifically is being done. This study extends this research by providing an update on the level of coverage as it exists today in the U.S., and by identifying the specific ethics topics being covered. Overall, we find that ethics integration efforts on a per-course basis are modest, and may be inadequate. We suggest that accounting programs that integrate ethics develop a formal ethics integration plan to ensure essential topics are covered, and to maximize the impact on students ethics.

Sign in / Sign up

Export Citation Format

Share Document