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Ethics Education in our Colleges and Universities: A Positive Role for Accounting Practitioners

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Abstract

In this research, we review the current level of ethics education prior to college and the emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on business ethics education in college using an ‘across the curriculum’ approach. We suggest that business schools and accounting practitioners can forge a more meaningful partnership than what currently exists through the traditional business advisory council prevalent at most schools of business. Ethical conduct is inherent in the practice of public accounting and a hallmark of the accounting profession. Accounting practitioners can play a significant and positive role in helping business schools to reexamine their obligations to society and their students by actively engaging in the exchange of views by academics on the necessity for ethics education as well as those of professional accounting bodies.1

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Notes

  1. For the purposes of this article “ethics” and its many constructs is used in an inclusive sense. There is no commonly agreed upon definition of what constitutes “ethics” and/or “ethical behavior”. Beggs and Dean (2007, p 19) note that “Studies about ethics use construct definitions including morals, values, standards of behavior, religious injunctions, and personal codes, among others.”

  2. As promotions in public accounting occur at 2.5-year intervals through senior manager, this timeframe provided for at least two promotions.

  3. The term CPA is used for convenience and length purposes. We use the term to include all who work in the profession of accounting.

  4. For example, the authors’ manuscript concerning a model syllabus for an accounting ethics course, which includes an in-depth discussion of ethics education issues for accountants, is forthcoming in the Journal of Business Ethics Education.

  5. Typically, a faculty member would join a large accounting firm for his/her sabbatical and perform the duties of a lower-level staff accountant.

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Authors and Affiliations

  1. B. D. & C. Academic Consulting, New Rochelle, NY, USA

    David F. Bean

  2. Gabelli School of Business, Roger Williams University, Bristol, RI, USA

    Richard A. Bernardi

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  1. David F. Bean
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  2. Richard A. Bernardi
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Correspondence to Richard A. Bernardi.

Additional information

1While this research is framed in the context of accounting (e.g., the authors’ profession), we believe that it equally applies to all business practitioners.

David F. Bean and Richard A. Bernardi are involved in several research projects and alternate their responsibilities as a lead author; both authors contribute equally to all of their published work.

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Bean, D.F., Bernardi, R.A. Ethics Education in our Colleges and Universities: A Positive Role for Accounting Practitioners. J Acad Ethics 5, 59–75 (2007). https://doi.org/10.1007/s10805-007-9038-4

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