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ERIC Number: EJ1054271
Record Type: Journal
Publication Date: 2013
Pages: 12
Abstractor: As Provided
ISSN: ISSN-1942-2504
Ethical Issues in Accounting: A Teaching Guide
Doolan, Amy L.
American Journal of Business Education, v6 n1 p129-140 2013
Theodore Roosevelt said, "To educate a person in mind and not in morals is to educate a menace to society." With this quote in mind, this paper describes three ethical issues in the discipline area of accounting. The format of the paper is to first provide background information on the ethical question or scenario then to provide a pedagogical approach for presenting the issue to undergraduate accounting students. Finally, a teaching guide for the professor to utilize in lecturing the topic, a sample assignment related to the topic, and ways to assess the outcomes of the assignment is provided. Relevant literature on the topics chosen is provided in summary in the background section of each issue. The pedagogical exercises are designed to incorporate elements of deontological, utilitarianism, and virtue ethical systems. Additionally, students are asked to consider the Christian worldview in their responses to the ethical issue and also discuss how Scripture impacts their decisions.
Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Descriptive; Guides - Classroom - Teacher
Education Level: Higher Education; Postsecondary Education
Audience: Teachers
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: New York
Grant or Contract Numbers: N/A