IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v23y2014i4p362-382.html
   My bibliography  Save this article

Ethics Education in the Australian Accounting Curriculum: A Longitudinal Study Examining Barriers and Enablers

Author

Listed:
  • Steven Dellaportas
  • Sutharson Kanapathippillai
  • Arifur Khan
  • Philomena Leung

Abstract

The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (e.g. Enron and WorldCom); regulatory interventions (e.g. Sarbanes-Oxley Act in the USA and the CLERP 9 Act in Australia); and calls for increased ethics interventions in the accounting curriculum. This project has two objectives: to investigate the nature of ethics education in the Australian accounting curriculum and how it has changed from 2000 to 2012; and to analyse the barriers to enhancing ethics education by soliciting the opinions of Heads of Departments/Schools of Australian universities. Compared with early empirical evidence, universities responded to the call for ethics education with increased levels of ethics intervention, but had failed to enhance the extent of ethics education coverage in the intervening period in which the data were collected. The lack of qualified staff and research opportunities represent major obstacles to the enhancement of ethics education.

Suggested Citation

  • Steven Dellaportas & Sutharson Kanapathippillai & Arifur Khan & Philomena Leung, 2014. "Ethics Education in the Australian Accounting Curriculum: A Longitudinal Study Examining Barriers and Enablers," Accounting Education, Taylor & Francis Journals, vol. 23(4), pages 362-382, August.
  • Handle: RePEc:taf:accted:v:23:y:2014:i:4:p:362-382
    DOI: 10.1080/09639284.2014.930694
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09639284.2014.930694
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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. Rosina Mladenovic & Nonna Martinov-Bennie & Amani Bell, 2019. "Business Students’ Insights into Their Development of Ethical Decision-Making," Journal of Business Ethics, Springer, vol. 155(1), pages 275-287, March.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
    4. Andrew West, 2018. "After Virtue and Accounting Ethics," Journal of Business Ethics, Springer, vol. 148(1), pages 21-36, March.
    5. 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.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:23:y:2014:i:4:p:362-382. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Chris Longhurst). General contact details of provider: http://www.tandfonline.com/RAED20 .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.