Details

Autor(en) / Beteiligte

• Dellaportas, Steven
• Leung, Philomena
• Cooper, Barry J
• Jackling, Beverley

Titel

IES 4 - ethics education revisited [Paper in: Forum: Ethics, Credibility and Governance]

Ist Teil von

• Australian accounting review, 2006-03, Vol.16 (1), p.4-12

Ort / Verlag

Melbourne: Australian Society of Certified Practising Accountants

Erscheinungsjahr

2006

Quelle

Wiley Online Library Journals Frontfile Complete

Beschreibungen/Notizen

• IES 4, Professional Values, Ethics and Attitudes, aims to equip candidates for membership of an International Federation of Accountants member body with the appropriate professional values, ethics and attitudes to function as professional accountants. The implications of IES 4 are explored, and some of the challenges arising from an international professional body prescribing ethics education are analyzed. The relationship between ethics education and ethical behavior must be understood and communicated as a long-term commitment of the profession, not merely as a response to accounting scandals. Some of the implications in developing ethics education are identified, including the lack of accounting ethics research. The technical bias in the accounting education curriculum, the overcrowded nature of the curriculum, inadequacy of resources, and the perceived lack of a responsive atmosphere in some institutions have been highlighted.