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Full Description
Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical dilemmas) are crucial. Accounting education is best performed by the accountant's adherence to the principles of the accounting profession and by individuals and firms following the appropriate rules, act according to the codes of conduct adopted by their profession, 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, recognize moral issues and resolve ethical dilemmas that will be encountered in their special tasks. Also, this 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.
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
