Accounting education ought to prepare future professionals to enter a principle-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision-procedures) and ethical awareness (capacity to discern moral issues and resolve ethical dilemmas) are crucial. Such endeavor is best performed by the accountant’s adherence to the principles of the accounting profession, by individuals and firms who follow the appropriate rules, act according to the codes of conduct adopted by their profession, and exercise clear judgment whenever they address financial transactions, and consider/assess the state of a given business.
Accounting Ethics Education: Making Ethics Real gathers a diversity of contributions from invited well-known experts and other specialists. It promotes comprehensive reflection around key trends, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field. In the performance of accounting tasks, the accountant should be educated and supported in the skills development and habit formation to solve accounting problems and recognize moral issues and resolve ethical dilemmas that will be encountered in their special tasks. Also, the book provides a moral map for identifying and acting on values when difficult situations arise.
Examining multiple perspectives, the book improves the scholarly debate by providing cutting edge and insightful research, vital for all those interested and immersed in these matters. It will be of great value to academics, students, researchers, and professionals in the fields of accounting, accounting education and ethics.
Table of Contents
Part 1 Ethical training: preparing from the inside
1. Decreasing cheating and increasing whistle-blowing in the classroom: a replication study
Richard A. Bernardi, Samantha A. Bilinsky, Callie H. Chase, Lisa D. Giannini & Samantha A. MacWhinnie
2. Barriers to teaching accounting ethics: accounting faculty qualifications and students’ ability to learn
James E. Rebele & Kent St. Pierre
3. Audit education: toward virtue and duty
Bruce Wayne Stuart, Iris Caroline Stuart & Lars Jacob Tynes Pedersen
4. Accounting ethics in the undergraduate curriculum and the impact of professional accreditation
Christopher J. Cowton
5. Corporate sustainability and social responsibility in the accounting profession: educational tools to advance accounting ethics education
Michael Kraten & Martin T. Stuebs, Jr.
6. The case for ethics instruction in the age of analytics
Margaret N. Boldt & Robert L. Braun
Part 2 Giving voice to values: making ethics real
7. Giving voice to values – operationalizing ethical decision making in accounting
William F. Miller & Tara J. Shawver
8. Incorporating behavioral ethics and organizational culture into accounting ethics
Steven M. Mintz & William F. Miller
9. Putting ethical dilemmas on students’ ‘Radar’
Joan Lee & Dawn W. Massey
Alberto J. Costa, PhD, is Professor at the Institute of Accounting and Administration (ISCA) at the University of Aveiro, Portugal, and a Full Researcher of GOVCOPP (Research Unit on Governance, Competitiveness and Public Policies, of the University of Aveiro), on the Systems for Decision Support research group.
Margarida M. Pinheiro, PhD, is Professor at the University of Aveiro (Institute of Accounting and Administration, ISCA-UA) and a Full Researcher at the Research Centre Didactics and Technology in Education of Trainers (CIDTFF), on the Policies, Evaluation and Quality research group.