Ethics in the management accounting curriculum

Article Abstract:

Ethics abuses in business have led accounting practitioners and educators to seek an increase in ethics instruction in the accounting curriculum. The key factors to consider in teaching business ethics to accounting students include the goals, techniques, and timing of the process. A survey of 333 members of the management accounting section of the American Accounting Association conducted to determine the extent of ethics integration into the accounting curriculum revealed that 52.6% of the respondents integrated ethics into their courses. According to the survey, 70% of the respondents taught a beginning course in management or a cost accounting course. Faculty teaching business ethics should consider: integrating ethics into all areas of the curriculum; combining lectures with input from practitioners through interactive classroom discussions; and using role-playing case studies.

Surveys, Managerial accounting, American Accounting Association

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Consensus values should be taught

Article Abstract:

The study of values should form an integral part of college education. These values will provide greater definition to moral or ethical education. Enhancing the ability of students to make ethical decisions will initially depend on a general agreement of what are the best values. In his book 'Teaching Ethical Decision Making and Principled Reasoning,' Michael Josephson describes 10 of these consensus values. These ten serve as core values for determining right and wrong behavior. These values are honesty, integrity, promise-keeping, fidelity, fairness, caring for others, respect for others, responsible citizenship, pursuit of excellence and accountability. These ten values can serve as useful markers for students when they are faced with ethical problems.

Usage, Column, Values, Values (Philosophy)

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