Inclusion of Ethics in Undergraduate Accounting Programs and a Discussion About its Teaching Ways

15 Pages Posted: 7 Jul 2020

See all articles by Hakan Şahin

Hakan Şahin

MEB Nazime Baki Saatcioglu Vocational and Technical Anatolian High School; MEB

Mehmet Sait Tekin

Akdeniz University - Accounting and Finance

Filiz Angay Kutluk

Faculty of Applied Sciences, Department of Banking & Finance

Date Written: July 5, 2020

Abstract

Ethics is a core issue for all professions and companies to secure public trust which is one of the steps to continue the existence successfully. As a result of frauds and accounting scandals, ethics gained more importance in accounting profession. It is clearly understood that ethics education should start in early stages of education for future accountants. It is also emphasized in International Education Standard 4 (IES 4) –Initial Professional Development – Professional Values Ethics, and Attitudes issued by the International Accounting Education Standards Board (IAESB). The IAESB also issued Approaches to Developing and Maintaining Professional Values, Ethics, and Attitudes (IEPS 1) as a guide for ethics education continuum that developing professional values, ethics and attitudes be ensured throughout the accounting profession. The aim of this study is to consider ethics education in undergraduate accounting programs in Turkey. Curriculum of these programs are analyzed whether ethics is given as a separate course or/and embedded in other courses. The credit-hour basis and compulsory/elective basis of the courses are also analyzed. The teaching methods are discussed and the new methods in the literature are mentioned. Results show that all of the programs have a separate Ethics course, mostly 3 credit hours and elective basis. Ethics is also included in other courses of some programs mostly in Auditing and Internal Auditing/Control courses.

Keywords: Accounting ethics education, accounting curriculum, IES 4, IEPS 1

Suggested Citation

Şahin, Hakan and Tekin, Mehmet Sait and Kutluk, Filiz Angay, Inclusion of Ethics in Undergraduate Accounting Programs and a Discussion About its Teaching Ways (July 5, 2020). Available at SSRN: https://ssrn.com/abstract=3643817 or http://dx.doi.org/10.2139/ssrn.3643817

Hakan Şahin

MEB Nazime Baki Saatcioglu Vocational and Technical Anatolian High School ( email )

Baris mh. no 15
Antalya, Antalya
Turkey

MEB ( email )

Antalya
Turkey

Mehmet Sait Tekin

Akdeniz University - Accounting and Finance

Antalya, Kampus
Turkey

Filiz Angay Kutluk (Contact Author)

Faculty of Applied Sciences, Department of Banking & Finance ( email )

Antalya, Kampus
Turkey

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