JOURNAL OF ACCOUNTING AND FINANCE
Improving Placement of Accounting Ethics Instruction and Curriculum Aptness
Author(s): Trish Driskill, Henry Elrod
Citation: Trish Driskill, Henry Elrod, (2020) "Improving Placement of Accounting Ethics Instruction and Curriculum Aptness," Journal of Accounting and Finance, Vol. 20, ss. 5, pp. 61-69
Article Type: Research paper
Publisher: North American Business Press
Abstract:
In the United States, ethics education in accounting programs is mandated by the state boards of public accountancy, which set qualifications needed to sit for the uniform CPA examination. These requirements leave several questions unanswered: (a) should instruction be integrated or stand-alone, (b) how should courses be taught, and (c) when should courses be taught? Should such courses be (a) taught at the beginning of undergraduate, (b) taught when students take intermediate accounting, or (c) saved for graduate programs? The discussion may prove useful to educators evaluating the effectiveness of ethics education within an accounting program.