A Scientific Worldview Of Accounting Ethics And Governance Education: The Right Footing Of International Education Standard 4, But...
This paper is a critique of the approach in which the issue of accounting ethics and governance has been tackled through education. In light of the existence of the International Education Standard (IES) 4 specifically on ethics as the relevant framework developed by the International Federation...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Asian Academy of Management (AAM)
2012
|
| Subjects: | |
| Online Access: | http://eprints.usm.my/36576/1/AAMJ_17.1.7.pdf http://eprints.usm.my/36576/ http://web.usm.my/aamj/17.1.2012/AAMJ_17.1.7.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Universiti Sains Malaysia |
| Language: | English |
| Summary: | This paper is a critique of the approach in which the issue of accounting ethics and
governance has been tackled through education. In light of the existence of the
International Education Standard (IES) 4 specifically on ethics as the relevant framework
developed by the International Federation of Accountants (IFAC), the discussion in this
paper centres on the requirement of IES 4 and the manner it is suggested for
implementation. Based on the ontological and epistemological reality of the world as
reflected in science which also parallels religion and Eastern belief system, we are
sceptical of the degree of representation of reality of the model of ethics and governance
that is currently upheld by accounting curriculum designers. A framework on ethics
education that is more holistic is proposed. |
|---|