An Exploration of the State of Ethics in UK Accounting Education
A growing body of literature places blame for accounting frauds on the failure of educators to implement ethics training in accounting curriculums in higher educational institutions. Although, the professional accountancy bodies in the UK espouse high ethical standards, others suggest that these bod...
| Auteurs: | ; |
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| Type de support: | Électronique Article |
| Langue: | Anglais |
| Vérifier la disponibilité: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publié: |
2018
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| Dans: |
Journal of business ethics
Année: 2018, Volume: 153, Numéro: 4, Pages: 1109-1120 |
| Sujets non-standardisés: | B
Ethics education Framework (EEF)
B ethical development B UK accounting ethics B ethics integration |
| Accès en ligne: |
Volltext (lizenzpflichtig) |
| Résumé: | A growing body of literature places blame for accounting frauds on the failure of educators to implement ethics training in accounting curriculums in higher educational institutions. Although, the professional accountancy bodies in the UK espouse high ethical standards, others suggest that these bodies are failing to cover ethics in any meaningful way. This study surveys faculty about what is being taught and how much time is dedicated to ethics training. This is the first study to examine whether content suggested by the Ethics Education Framework (EEF) has been implemented in curriculums in the UK. In addition, we look to determine if there is a notable difference between what is covered in both pre-1992 (less vocational) and post-1992 (more vocational) UK universities. Although we find that post-1992 (more vocational) institutions have implemented the EEF suggestions more than pre-1992 (less vocational) UK universities, current ethics training is insufficient and has not changed much over the last two decades. |
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| ISSN: | 1573-0697 |
| Contient: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-016-3396-z |
