Importance of and Approaches to Incorporating Ethics into the Accounting Classroom

9 Pages Posted: 2 Jun 2006

See all articles by David S. Kerr

David S. Kerr

affiliation not provided to SSRN

Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting

Abstract

Accounting educators are being called on to provide a greater emphasis on ethics education. This paper examines three important issues concerning ethics education in accounting. First, the question of whether ethics can indeed be taught is examined. Next, several innovative approaches are presented which have been used by accounting educators to integrate ethics into the classroom. Finally, results of a survey of students concerning their perspectives of ethical issues in accounting education, the accounting profession, and society at large are presented and discussed. Survey results reveal that students consider a lack of ethics damaging to the accounting profession and society. Results also indicate that accounting students are seeking ethical and moral direction.

Keywords: Ethics, accounting education

JEL Classification: M4, M40, M41

Suggested Citation

Kerr, David S. and Smith, Murphy, Importance of and Approaches to Incorporating Ethics into the Accounting Classroom. Journal of Business Ethics, Vol. 14, pp. 987-995, 1995. Available at SSRN: https://ssrn.com/abstract=671026

David S. Kerr

affiliation not provided to SSRN

Murphy Smith (Contact Author)

Texas A&M University-Corpus Christi-Department of Accounting ( email )

6300 Ocean Dr
Corpus Christi, TX 78412
United States

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