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

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.

2018 ◽  
Vol 2 (1) ◽  
pp. 14
Author(s):  
Rahmaya Nova Handayani ◽  
Adiratna Sekarsiwi

Introduction. Types of nursing education in Indonesia are vocational, academic and professional. Professional education is higher education after an undergraduate program that prepares students to have jobs with specific skill requirements. The purpose of this study was to identify factors that affect student interest in continuing professional education nurses based on perception, motivation and support system. Method. The study design was a descriptive analytic cross-sectional approach. Unstratified sampling using random sampling with a sample of 111 respondents in health education institutions in karisidenan Banyumas, there are Harapan Bangsa Purwokerto Institute of Health Science, Purwokerto Muhammadiyah University, Jenderal Sudirman University.Data was analysed by using multivariate logistic regression. Results. The results of the study showed that no correlation  perception, motivation, and support system of nurses Profession election interest in health education institutions in-karisidenan Banyumas (p=0,999; 0,956; 0,135).Discussion. The most dominant factor affecting the interest of the nurse profession was support system.Keywords: interest, perception, motivation, support system, professional nurses


2010 ◽  
Vol 10 (1) ◽  
pp. 88-104 ◽  
Author(s):  
Howard O. Rockness ◽  
Joanne W. Rockness

ABSTRACT: This paper evaluates the current state of ethics CPE requirements for the CPA profession in the context of the ethics literature in philosophy, business, and accounting and documents the development of state-level ethics requirements for CPAs. It presents a detailed analysis of ethics CPE requirements by state including hours required, frequency required, acceptance of ethics CPE across state lines, and course content. The paper then proposes changes in the content of CPE-required ethics courses consistent with the ethics education literature and to reduce the complexity of meeting multiple state requirements. The recommendations would improve the overall effectiveness of ethics CPE for CPAs.


2015 ◽  
Vol 23 (4) ◽  
pp. 309-322
Author(s):  
Jacey A. Greece ◽  
Joanne G. Patterson ◽  
Sarah A. Kensky ◽  
Kate Festa

Purpose – The purpose of this paper is to examine the utility of a redesigned course assessment in a required, introductory Master of Public Health (MPH) course to demonstrate competency achievement through practical application. School of public health curricula are informed by competency-based education (CBE) to prepare students for the field. This is a challenge in introductory courses as traditional assessments do not translate into practical application of knowledge. Design/methodology/approach – This retrospective post-test-only evaluation examined a practice-based, multi-disciplinary assessment utilized in Fall 2014 (n = 63 students). Web-based surveys were administered three months after the course to participating students (n = 33), the teaching team or teaching teams (n = 7) and organization representatives (n = 3) to evaluate the utility of the assessment. Questions were analyzed descriptively using chi-square tests, where applicable responses were compared across groups. Findings – Results indicate that a practice-based assessment in an introductory MPH course may enhance student learning by fostering deeper appreciation and application of course content while more closely reflecting the collaborative, multi-disciplinary and problem-solving nature of practice. The assessment may also increase the depth of competency achievement and career preparedness. Practical implications – Institutions that are guided by CBE, train students for multi-disciplinary practice and are impacted by the changing landscape of the field may want to consider course assessments that mimic practice to best prepare students. Originality/value – Course assessments should be evaluated to ensure they appropriately measure competency achievement. This evaluation provides multiple perspectives on the process and outcome of a practice-based course assessment.


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