Improving ethics education in accounting: Lessons from medicine and law

• Main Authors: LIU, Chunhui, YAO, Lee J., HU, Nan
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2012
• Subjects: Ethics; Accounting ethics education; Ethics education methods; Medical ethics education; Legal ethics education; Collaboration between the academics and practitioners; Accounting; Business Law, Public Responsibility, and Ethics; Higher Education
• Online Access: https://ink.library.smu.edu.sg/sis_research/8214; https://ink.library.smu.edu.sg/context/sis_research/article/9217/viewcontent/improving_pv.pdf
• Institution: Singapore Management University

The purpose of this paper is to offer accounting educators additional perspectives for ethics education by considering teaching approaches from medicine and law. It takes the form of literature review and argument. The paper finds that ethics education in accounting shows deficiencies in terms of code-bound content, less systematic formal training, less informal hands-on training, and less usage of partnering in comparison to ethics education in medicine and law, thereby producing students with higher moral cognitive capabilities. Based on these findings, the authors provide some recommendations for improvement.