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Accounting Education Lags CPE Ethics Requirements: Implications for the Profession and a Call to Action

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  • Dann Fisher
  • Diane Swanson
  • Jaime Schmidt

Abstract

The accounting profession in the USA has experienced a crisis of legitimacy in the aftermath of a barrage of business scandals. Recent legislation has forced reforms reinforcing the need for additional ethics education. At the same time, the external pressure on university accounting degree programs has been to maintain the status quo of inadequate ethics in the curriculum, even while ethics courses in state CPE programs have grown dramatically. This creates a problem of bad pedagogy in that these new CPE ethics courses, focused on rote delivery of professional codes of conduct, are not grounded in conceptual frameworks which should be provided by university accounting programs. This state of affairs is circular in that it perpetuates inadequate ethics education for the profession. We propose that this deficiency be remedied by the requirement of a stand-alone ethics course delivered early in the accounting curriculum as a foundation for other degree requirements and subsequent CPE courses. The first step in this direction should be the creation of a White Paper that recommends specific content for such a course.

Suggested Citation

  • Dann Fisher & Diane Swanson & Jaime Schmidt, 2007. "Accounting Education Lags CPE Ethics Requirements: Implications for the Profession and a Call to Action," Accounting Education, Taylor & Francis Journals, vol. 16(4), pages 345-363.
    • Handle: RePEc:taf:accted:v:16:y:2007:i:4:p:345-363
    DOI: 10.1080/09639280701646521
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    Citations

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    Cited by:

    1. Andrew West & Sherrena Buckby, 2020. "Ethics Education in the Qualification of Professional Accountants: Insights from Australia and New Zealand," Journal of Business Ethics, Springer, vol. 164(1), pages 61-80, June.
    2. Manea Andreia & Hoinaru Răzvan & Păcuraru-Ionescu Cătălin-Paul, 2021. "Ethics education in Romanian economics faculties, members of AFER," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 15(1), pages 705-714, December.
    3. Bonnie Amelia Dean & Stephanie Perkiss & Milica Simic Misic & Karina Luzia, 2020. "Transforming accounting curricula to enhance integrative learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2301-2338, September.
    4. Noor Lela Ahmad & Habib Ahmed & Wan Salmuni Wan Mustaffa, 2017. "The Significance of Islamic Ethics to Quality Accounting Practice," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(10), pages 693-703, October.
    5. Paisey, Catriona & Paisey, Nicholas J., 2020. "Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    6. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    7. Seleshi Sisaye, 2011. "The functional-institutional and consequential-conflictual sociological approaches to accounting ethics education: Integrations from sustainability and ecological resources management literature," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 263-294, March.

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