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

被引：71
作者：
Blanthorne, Cindy [1 ]
Kovar, Stacy E. [2 ]
Fisher, Dann G. [2 ]
机构：
[1] Univ Rhode Isl, Kingston, RI 02881 USA
[2] Kansas State Univ, Manhattan, KS 66506 USA
来源：
ISSUES IN ACCOUNTING EDUCATION | 2007年 / 22卷 / 03期
关键词：
accounting; ethics; education; survey;
D O I：
10.2308/iace.2007.22.3.355
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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.
引用
收藏
页码：355 / 390
页数：36
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