A Framework for the Pedagogy of Accounting Ethics

Abstract

Faculty tasked with revising the accounting curriculum to incorporate an ethics component may benefit from the experiences reported in the literature. We construct and describe a framework for the pedagogy of accounting ethics based upon extant literature. Our purpose is to present the cumulative contributions to the literature in a fashion that is helpful to educators considering the inclusion or modification of ethics instruction in the accounting curriculum. The framework also serves as a way to motivate additional contributions to the literature with the goal of continuous refinements.

Keywords:

• Assessment
• curriculum
• environmental accounting
• ethics
• professional conduct
• social responsibility

Acknowledgements

The authors gratefully acknowledge the helpful comments by David P. Tegarden, two anonymous referees, and an Associate Editor.

Notes

This paper was edited and accepted by Richard M. S. Wilson.

We avoid the debate about whether ethics can be taught because that discussion exists elsewhere (e.g., Loeb, 2007; O'Leary, 2009; Ponemon, 1993). Our focus is to assist those who plan to teach accounting ethics.

A series of extensive literature reviews illustrating the broad scope of accounting ethics makes up an ICAS series ‘Taking Ethics to Heart’ (Lovell, 2005; McPhail, 2006; Pierce, 2007).

Dellaportas et al. (2011) conceptualize an ethics education framework (EER) for accounting based upon Rest's (1986) Four-Component Model of ethical decision-making.

See Apostolou et al., 2010; Apostolou et al., 2001; Rebele et al., 1998a; 1998b; 1991; Rebele and Tiller, 1986; Watson et al., 2003; 2007.

Based upon the ‘Integrated Model of Ethical Decision Making’ by Thorne (1998).

http://www.scu.edu/ethics/

http://www.aicpa.org/interestareas/forensicandvaluation/resources/standards/pages/code%20of%20professional%20conduct.aspx

http://www.imanet.org/PDFs/Public/Press_Releases/STATEMENT%20OF%20ETHICAL%20PROFESSIONAL%20PRACTICE_2.2.12.pdf

http://www.ifac.org/ethics/about-iesba

Global Reporting Initiative™ is a nonprofit organization that provides entities with a comprehensive sustainability reporting framework (http://www.globalreporting.org).

Journal of Business Ethics Education (2011, 8, pp. 305–392) includes a themed section, ‘A Faculty Forum on Giving Voice to Values,’ which includes a variety of applications of GVV in a business curriculum.

http://www.aspencbe.org/teaching/gvv/index.html.

Journal of Business Ethics Education publishes ethics cases useful in business courses (http://www.neilsonjournals.com/JBEE/jbeecs.html).

A detailed review of research on the DIT and the updated DIT-2 is beyond the scope of this article; however, Thoma (2006) provides an in-depth analysis.