Teaching Business Ethics: A Quandary for Accounting Educators

The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are...

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Bibliographic Details
Published inJournal of education for business Vol. 85; no. 3; pp. 132 - 138
Main Authors Frank, Gary, Ofobike, Emeka, Gradisher, Suzanne
Format Journal Article
LanguageEnglish
Published Washington Taylor & Francis Group 31.12.2009
Heldref Publications
Taylor & Francis Inc
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Summary:The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of ethics. To aid professors in that position, the authors present illustrative material that can serve as a starting point for discussion of professional ethics. They summarize 17 years of board actions taken by the Ohio State Board of Accountancy in the context of Kohlberg's theory of development of moral reasoning.
ISSN:0883-2323
1940-3356
DOI:10.1080/08832320903252413