be provided to accounting ethics educators. In the section three, different teaching methodologies of accounting ethics will be stated. Ignatian Pedagogical Paradigm (IPP), case, experiential methods, reflective learning method, and other methods are compared, and their limits and benefits are included in the section three. Also, some research and study suggestions related to these teaching methodologies will be provided to accounting ethics educators. Section four concludes the current status of accounting ethics education. In the appendix, some theories of accounting ethics will be included.
2. Different Approaches to Teaching Ethics
2.1 Liberal arts vs. business school
Liberal arts ...view middle of the document...
Also, intermediate and advanced accounting courses usually integrate ethics topic rather than introductory accounting courses. During the liberal arts courses, which introduce ambiguous ethical standards rather than real business ethics, it is difficult for accounting major students to connect philosophy or political ethics to business cases. Even thought students take ethic courses and spend lots of time to study ethics, the ethical knowledge cannot be applied properly in real practices. Therefore, the limits of teaching accounting ethics in liberal arts courses may over the benefits. Based on the past accounting ethics journals, ethics courses are recommended to be introduced in all the general level, business level and every accounting course. The report in CPA Journal (2005) shows that only 46% of schools offered business ethics courses, and the majority of these courses were lack of ethics, values, and integrity. In addition, many business ethics instructors lack of accounting ethics knowledge and interest, and do not qualify to provide appropriate accounting ethics education Therefore, without accounting focused course material and professional accounting ethics educators, business ethics courses have limit effectiveness to help accounting students improve their moral values and behaviors.
Even though the effectiveness of liberal arts for accounting ethics education is questionable, there is no past study to measure and assess its limits and effectiveness. In addition, accounting ethics educators should collaborate with liberal arts educators to adjust the class materials, in order to help accounting students improve their moral values from liberal arts courses. For business ethics course, it is helpful for all business students to improve their moral development levels, but it may not sufficient to improve accounting students’ ethical behaviors. Therefore, accounting ethics educators should measure the limits of business ethics course, and compare its effectiveness with separate accounting ethics course.
2.2 Integrate Approach
The AACSB requires business schools to involve accounting ethics education across the curriculum, which means accounting ethics are encouraged to incorporate with all accounting courses. Based on the survey conducted by Clikeman and Henning (2000), accounting major students have strong sense of ethics than other business majors, which means that the “across the curriculum” approach contributes to the ethical awareness of accounting students. Clikeman and Henning (2000) surveyed 77 colleges in New York State, and the result shows that 98% of accounting majors have learned basic ethics from all accounting courses, and 66% of the schools discuss ethics in introductory accounting courses. Based on the analysis of the survey, schools that have integrated accounting ethics topics in all accounting courses believe the ethics education is effective. Even though the accounting ethics principles are ambiguous for accounting...