Toward a code of ethics for accounting educators

Journal of Business Ethics 61 (3):215 - 234 (2005)
The current paper reports on a descriptive study involving a survey of accounting educators. Survey respondents were asked to rate the extent to which certain behaviors are deemed acceptable or unacceptable. The survey identified “hypernorms” (norms reflecting a high degree of consensus of what is acceptable or unacceptable behavior). These hypernorms were used to develop example ethical standards that can be used by a professional or academic association of accountants to develop a code of ethics for accounting educators.
Keywords Code of ethics  accounting educators  perception of ethical behavior by accounting educators  academic responsibilities
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