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ERIC Number: EJ1056653
Record Type: Journal
Publication Date: 2011
Abstractor: As Provided
Reference Count: 25
Ethics in the Accounting Curriculum: What Is Really Being Covered?
Miller, William F.; Becker, D'Arcy A.
American Journal of Business Education, v4 n10 p1-10 2011
This paper examines the current level of ethics integration across the accounting curriculum, analyzing the quantity, methods and topics included in coverage. Results of a survey of U.S. accounting faculty from 44 states and 97 different institutions on these issues are presented. The study is broken into two sections: the actual level of ethics integration and what is actually being taught. Prior research in the field has been limited to the extent to which ethics is covered in the classroom and avoided looking at what specifically is being done. This study extends this research by providing an update on the level of coverage as it exists today in the U.S., and by identifying the specific ethics topics being covered. Overall, we find that ethics integration efforts on a per-course basis are modest, and may be inadequate. We suggest that accounting programs that integrate ethics develop a formal ethics integration plan to ensure essential topics are covered, and to maximize the impact on students' ethics.
Descriptors: Ethics, Accounting, Course Content, Teaching Methods, Integrated Curriculum, Curriculum Enrichment, Teacher Surveys, Fidelity, College Faculty, Teacher Attitudes, Units of Study, Educational Practices
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Publication Type: Journal Articles; Reports - Research; Tests/Questionnaires
Education Level: Higher Education; Postsecondary Education
Authoring Institution: N/A