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The Teaching of Ethics in Undergraduate Accounting Programmes: The Students' Perspective

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  • Alan Graham

Abstract

This paper solicits the views of students in order to assess the goals and effectiveness of the teaching of ethics in undergraduate Accounting programmes. Using a survey and interviews, the opinions of second-year undergraduate students at a UK university were obtained. Their perception of the aims and importance of ethics and their preferred means of teaching delivery are established. The results appear to show that students regard ethics teaching as being important to them and that a stand-alone ethics course is preferred to integrated teaching across the curriculum. In particular, students describe the benefits of a compartmentalised approach to their learning with ethics ‘all in one place’. Possible reasons for students' choices are given and discussed and, from the level of importance attributed to ethics learning, it is concluded that ethics should be treated as part of a wider employability agenda for students, to help them in their future careers.

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  • Alan Graham, 2012. "The Teaching of Ethics in Undergraduate Accounting Programmes: The Students' Perspective," Accounting Education, Taylor & Francis Journals, vol. 21(6), pages 599-613, December.
    • Handle: RePEc:taf:accted:v:21:y:2012:i:6:p:599-613
    DOI: 10.1080/09639284.2012.725638
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    Cited by:

    1. Robyn Ann Cameron & Conor O'Leary, 2015. "Improving Ethical Attitudes or Simply Teaching Ethical Codes? The Reality of Accounting Ethics Education," Accounting Education, Taylor & Francis Journals, vol. 24(4), pages 275-290, August.
    2. William F. Miller & Tara J. Shawver, 2018. "An Exploration of the State of Ethics in UK Accounting Education," Journal of Business Ethics, Springer, vol. 153(4), pages 1109-1120, December.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    4. Larrán Jorge, Manuel & Andrades Peña, Francisco Javier, 2015. "La oferta de asignaturas de responsabilidad social corporativa y ética empresarial en las titulaciones de finanzas y contabilidad: análisis comparativo con el ámbito de la gestión de organizaciones," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 1-10.
    5. Guillermina Tormo-Carbó & Elies Seguí-Mas & Victor Oltra, 2016. "Accounting Ethics in Unfriendly Environments: The Educational Challenge," Journal of Business Ethics, Springer, vol. 135(1), pages 161-175, April.
    6. Janie Bérubé & Yves Gendron, 2023. "Developing Ethical Sensitivity in Future Accounting Practitioners: The Case of a Dialogic Learning for Final-Year Undergraduates," Journal of Business Ethics, Springer, vol. 183(3), pages 763-781, March.

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