Are Academics Committed to Accounting Ethics Education?  

Oleh:

Gunz, Sally ; McCutcheon, John

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 17 no. 11 (Aug. 1998), page 1145-1154.
Topik: Academics; Accounting Ethics Education

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.34 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This paper reviews the current commitment of accounting academics to teaching accounting ethics. In the course of the review it assesses the recent initiative of the American Accounting Association; namely, Ethics in the Accounting Curriculum: Cases and Readings, 1994. This collection of cases has not been widely adopted despite an identified lack of case materials available to those teaching accounting ethics. The question becomes whether the lack of adoption suggests that accountinga cademics are not particularly interested in incorporating ethical issues in the classroom or whether there are difficulties with the quality of the collection. The paper continues by examining the current state of research in accoutning ethics and again asks what this tell us about commitment to teaching accounting ethics. While the conclusions of this examination are far from definitve, there are signs that all is not well with the accounting ethics discipline.

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