Exploring the Implementation of Ethics in U.K. Accounting Programs

Orthodoxia Kyriacou · Ross Brennan

88 citations0/0 files storedIssues in Accounting Education

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Accounting Education and Careers Ethics in Business and Education Accounting and Financial Management

Abstract

Accounting education researchers, as well as practitioners, have identified the need for ethics in the accounting curriculum. This paper explores efforts of U.K. higher education institutions to integrate ethics into the accounting curriculum. Specifically, our survey of U.K. educational institutions suggests that ethics is widely included in the accounting curriculum and is predominantly taught in upper-division courses, especially in financial accounting and auditing. Our survey results also indicate that a substantial minority of U.K. universities see recent accounting scandals as a driving force behind the inclusion of ethics in the curriculum. Finally, our survey results suggest that, while most U.K. universities include ethics in the accounting curriculum, different factors influence curriculum design across university types.

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1982In A Different Voice: Psychological Theory And Women's Development 1956Taxonomy of Educational Objectives: The Classification of Educational Goals, Handbook I: Cognitive Domain 1981The Philosophy of Moral Development Moral Stages and the Idea of Justice 1993Highlights Of The Proposals Of The Committee On Financial Aspects Of Corporate Governance 1999The Combined Code on Corporate Governance 1991Management accounting 2002The Sarbanes-Oxley Act of 2002 2003Ethics education in accounting: moving toward ethical motivation and ethical behavior

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2017An evaluation of competency development in accounting trainees 2012Developing Learning Objectives for Accounting Ethics Using Bloom's Taxonomy 2014Ethics Education in the Australian Accounting Curriculum: A Longitudinal Study Examining Barriers and Enablers 2016Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students 2012A Framework for the Pedagogy of Accounting Ethics

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