Academic journal article Journal of Accountancy

Integrating Ethics into the Accounting Curriculum

Academic journal article Journal of Accountancy

Integrating Ethics into the Accounting Curriculum

Article excerpt

All businesspeople have societal obligations that transcend their corporate obligations. CPAs' unique obligation to society is more specific than most: to be responsible for financial reporting to the public, which by law and society's expectation is a fiduciary obligation. Training people for that responsibility is an awesome task. It is tempting to teach accounting as a technical discipline, but we dare not succumb to that temptation lest our students be underprepared for their real challenge--applying their technical skills ethically for the benefit of society.

In response to concerns expressed by the National Commission on Fraudulent Financial Reporting and others about the paucity of ethics coverage in the accounting curriculum, schools are beginning to integrate ethics training into accounting, and ethics seminars have been conducted for accounting professors. Ethics cases are under development by the American Accounting Association and will challenge students to decide which resolutions provide the most balanced benefit for society, for the company and for their own personal integrity. …

Search by... Author
Show... All Results Primary Sources Peer-reviewed

Oops!

An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.