Exploring the implementation of ethics in UK accounting programs

Article

Ghaffari, F., Kyriacou, O., Brennan, R. and American Accounting Association 2008. Exploring the implementation of ethics in UK accounting programs. Issues in accounting education. 23 (2), pp. 183-198. https://doi.org/10.2308/iace.2008.23.2.183
TypeArticle
TitleExploring the implementation of ethics in UK accounting programs
AuthorsGhaffari, F., Kyriacou, O., Brennan, R. and American Accounting Association
Abstract

Accounting education researchers, as well as practitioners, have identified the need for ethics in the accounting curriculum. This paper explores efforts of U.K. higher education institutions to integrate ethics into the accounting curriculum. Specifically, our survey of U.K. educational institutions suggests that ethics is widely included in the accounting curriculum and is predominantly taught in upper-division courses, especially in financial accounting and auditing. Our survey results also indicate that a substantial minority of U.K. universities see recent accounting scandals as a driving force behind the inclusion of ethics in the curriculum. Finally, our survey results suggest that, while most U.K. universities include ethics in the accounting curriculum, different factors influence curriculum design across university types.

PublisherAmerican Accounting Association
JournalIssues in accounting education
ISSN0739-3172
Publication dates
PrintMay 2008
Publication process dates
Deposited26 Feb 2009
Output statusPublished
Digital Object Identifier (DOI)https://doi.org/10.2308/iace.2008.23.2.183
LanguageEnglish
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