Integrating Leadership Topics into an Accounting Ethics Course – Preparing Students for a Challenging Profession

Author(s):  
Patrick T. Kelly
Author(s):  
Josh Sauerwein

Teaching accounting ethics at a faith-based university requires a balance between professional guidance and the special mission of these universities. This paper reimagines the objectives on an undergraduate accounting ethics course and uses them along with insights from integration literature to develop a project of faith integration. The project incorporates the life and selected writings of Dietrich Bonhoeffer. The outline for the project, professor reflections, and student responses are included. In past years, this project has created a dynamic classroom, encouraged faith integration, and been well received by students. This paper contributes to the praxis of faith integration literature through an articulation of creative instruction.


2019 ◽  
Vol 16 ◽  
pp. 191-212
Author(s):  
John E. Simms ◽  

Research has shown that in the private sector, values-based ethics programs are more effective than compliance-based ethics programs (Trevino et al. 1999). Since religious affiliations are a significant driver of values-based behavior, it is appropriate to investigate the means of formally applying a values schema rather than allowing such factors to determine the pedagogy on an ad hoc basis. This paper uses the example of the Catholic Church’s Apostolic Constitution Ex Corde Ecclesiae as a guide for designing and implementing a values-based ethics course to fulfil the educational ethics requirements to sit for the CPA exam. A classroom strategy is presented for use that helps students select priorities that align their values with a successful career in accounting. The paper then addresses the process of teaching students how to address and reconcile individual values, organizational culture, social mores, and the client’s expectations.


2009 ◽  
Vol 24 (4) ◽  
pp. 481-510 ◽  
Author(s):  
Dawn W. Massey ◽  
Joan Van Hise

ABSTRACT: The post-Enron era shares an important similarity with previous time periods following high-profile ethical lapses: post-Enron, there have been clear calls for educators to increase ethics instruction provided to students majoring in accounting (e.g., Mintz 2007; National Association of State Boards of Accountancy [NASBA] 2005, 2007). Educators' response to the calls—present and past—has been generally limited and has been attributed, in large measure, to three challenges accounting educators (including us) have faced: (1) a lack of space in the curriculum, (2) inadequate instructional resources, and (3) faculty members' discomfort in teaching ethics due to a lack of formal training (Blanthorne et al. 2007; Mintz 1990). In light of the calls for educators to increase ethics instruction provided to students majoring in accounting, it is incumbent on faculty to help each other overcome these hurdles. In this paper, we endeavor to do so by drawing upon insights gleaned from the philosophy, ethics, accounting ethics, and education literatures to describe not only why, but more importantly, how we designed an accounting ethics course. Additionally, we provide an overview of our course and append our syllabus to assist faculty members who are interested in adopting (or adapting) our course. Finally, we include assessment measures that evidence the success of our course and offer concluding comments.


2020 ◽  
Vol 51 ◽  
pp. 100669 ◽  
Author(s):  
William F. Miller ◽  
Tara J. Shawver ◽  
Steven M. Mintz

2018 ◽  
Vol 9 (2) ◽  
pp. 95
Author(s):  
Amelia Limijaya

This research describes the status of accounting ethics course in accounting undergraduate program curriculum in Indonesia, which is based on the data available from the National Accreditation Agency for Higher Education website. The sample consists of 60 programs which have an accreditation status of A and the status is not expired yet. The result suggests that the majority of the programs offer an accounting-specific course and only a few of them have two stand-alone course on ethics in their curriculum. Not much differences are found regarding the naming of the course. Variations are observed regarding the course placement, nature of the course and the required prerequisites. Suggestions given include covering accounting ethics topic in the curriculum, preferably in a stand-alone course, or integrating it into other courses if a stand-alone one is not feasible and making sure that the learning outcomes related to accounting ethics are actually covered. 


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