Abstract
Ethical conduct in practice has been increasingly recognised as vital to the accountancy profession following the collapse of Andersen. The foundational principles underpinning accountancy ethics receive relatively uniform recognition worldwide so that this paper concentrates on exploring how to introduce these concepts into established courses at undergraduate level. Historically, the teaching of accounting techniques has been isolated from the personal assimilation of accountancy’s ethical values by students. Alternative approaches are considered, of a dedicated ‘capstone’ ethical course or through more progressive integration within existing parts of an established curriculum. An opportunistic example of the latter is then described with the rationale, potential benefits, student reactions and practical difficulties assessed. Overall, the paper explains why, alongside technical skills, their personal development requires undergraduates to develop how to apply for themselves given professional values. It contributes suggestions as to methodologies, content and material for short modules within financial reporting, taxation, auditing and social/ environmental accountancy courses while reflecting on the limitations and potential of their use.
This is a preview of subscription content, log in via an institution to check access.
Similar content being viewed by others
References
R. Bampton C. J. Cowton (2002a) ‘The Teaching of Ethics in Management Accounting: Progress and Prospects’ Business Ethics: A European Review 11 52–61
R. Bampton C. J. Cowton (2002b) ArticleTitle‘Pioneering in Ethics Teaching: The Case of Management Accounting in Universities in the British Isles’ Teaching Business Ethics 6 279–295
D. Bean J. F. M. D’ Aquila (2003) ArticleTitle‘Accounting Students as Surrogates for Accounting Professionals When Studying Ethical Dilemmas: A Cautionary Note’ Teaching Business Ethics 7(3) 187–204
M. F. Belenky B. M. Clinchy N. R. Goldberger J. M. Tarule (1986) Women’s Ways of Knowing Basic Books New York
L. J. Brooks (1995) Professional Ethics for Accountants West Publishing St. Paul
J. B. Canning (1929) The Economics of Accountancy Ronald New York
R. Carroll (1998) ‘A Model for Ethical Education in Accounting’ C. Gowthorpe J. Blake (Eds) Ethical Issues in Accounting London Routledge
R. J. Chambers (1995) An Accounting Thesaurus: 500 Years of Accounting Pergamon Press Oxford (Pergamon Press, Oxford)
C. J. Cowton J. Cummins (2003) ArticleTitle‘Teaching Business Ethics in UK Higher Education: Progress and Prospects’ Teaching Business Ethics 7 37–54
C. Cowton B. Macfarlane (2002) ArticleTitle‘Editorial – Sharing Good Practice: UK Perspectives’ Teaching Business Ethics 6(3) 275–277
J. Cummins (1999) The Teaching of Business Ethics at Undergraduate, Postgraduate and Professional levels in the UK Institute of Business Ethics London
R. F. Duska B. S. Duska (2003) Accounting Ethics Blackwell Oxford
E. Erikson (1965) Childhood and Society Penguin London
C. Fisher A. Lovell (2000) Accountants’ Responses to Ethical Issues at Work Chartered Institute of Management Accountants London
J. W. Fowler (1981) Stages of Faith Harper & Row New York
R. H. Frank (2004) What Price the Moral High Ground? Ethical Dilemmas in Competitive Environments Princeton University Press New Jersey
C. Gilligan (1993) In a Different Voice: Psychological Theory and Womens’ Development Harvard University Press MA
R. H. Gray J. Bebbington K. J. McPhail (1994) ArticleTitle‘Teaching Ethics in Accounting and the Ethics of Accounting Teaching: Educating for Immorality and a Possible Case for Social and Environmental Accounting Education’ Accounting Education 3(1) 51–57
B. K. Hofer P. R. Pintrich (1997) ArticleTitle‘The Development of Epistemological Theories: Beliefs About Knowledge and Knowing and Their Relation to Learning’ Review of Educational Research 67(1) 88–140
International Federation of Accountants (2003) Proposed Revised Code of Ethics for Professional Accountants IFAC Ethics Committee New York
L. Kohlberg (1976) Collected Papers on Moral Development Harpers San Francisco
L. Kohlberg (1981) The Meaning and Measurement of Moral Development Clark University Press Worcester, MA
A. Lovell (1994) ArticleTitle‘Developing and Integrating Ethics Education into the Accounting Curriculum’ Accounting Education 3(1) 1–2
D. Lowry (2003) ArticleTitle‘An Investigation of Student Moral Awareness and Associated Factors in Two Cohorts of an Undergraduate Business Degree in a British University: Implications for Business Ethics Curriculum Design’ Journal of Business Ethics 48(1) 7–19
U. Lucas (2000) ArticleTitle‘World’s Apart: Students’ Experiences of Learning Introductory Accounting’ Critical Perspectives in Accounting 11 479–504
U. Lucas (2002) ArticleTitleContradictions and Uncertainties: Lecturers’ Conceptions of Teaching Introductory Accounting’ British Accounting Review 34 183–203
J. Maurice (1996) Accounting Ethics Pitman Publishing London
P. Maclagan (2002) ArticleTitle‘Reflections on the Integration of Ethics Teaching into a British Undergraduate Management Degree Programme Teaching Business Ethics 6 297–318
I. N. McCarthy (1997) ArticleTitle‘Professional Ethics Code Conflict Situations: Ethical and Value Orientation of Collegiate Accounting Students’ Journal of Business Ethics 16(12–13) 1467–1473
J. McDrury M. Alterio (2003) Learning Through Storytelling in Higher Education: Using Reflection & Experience to Improve Learning Kogan Page London
K. J. McPhail (2001) ArticleTitle‘The Other Objective of Ethics Education: Rehumanising the Accounting Profession – A Study of Ethics Education in Law, Engineering, Medicine and Accountancy’ Journal of Business Ethics 34(3–4) 279–298
K. J. McPhail (2002) ArticleTitle‘Using Porridge to Teach Business Ethics: Reflections on a Visit to Scotland’s Most Notorious Prison and Some Thoughts on the Importance of Location in Teaching Business Ethics’ Teaching Business Ethics 6(3) 355–369
K. J. McPhail (2003) ArticleTitle‘Building a Tender Nation: Developing a Web Based Accounting and Business Ethics Community’ Journal of Business Ethics 48(1) 65–74
A. H. Miller B. W. Imrie K. Cox (1998) Student Assessment in Higher Education Kogan Page London
W. G. Perry (1981) ‘Cognitive and Ethical Growth: The Making of Meaning’, Chapter 3 Associates A. W. Chickering (Eds) The Modern American College, San Francisco Jossey-Bass
Quality Assurance Agency for Higher Education (2000) Subject Benchmark Statements QAA Gloucester
R. R. Sims J. Brinkmann (2003) ArticleTitle‘Business Ethics Curriculum Design: Suggestions and Illustrations’ Teaching Business Ethics 7 69–86
B. L. Toffler J. Reingold (2003) Final Accounting: Ambition, Greed and the Fall of Arthur Andersen Broadway Books New York
E. Waldmann (2000) ArticleTitle‘Teaching Ethics in Accounting: A Discussion of Cross-Cultural Factors With a Focus on Confucian and Western philosophy’ Accounting Education 9(1) 23–35
Author information
Authors and Affiliations
Corresponding author
Rights and permissions
About this article
Cite this article
Molyneaux, D. After Andersen: An Experience of Integrating Ethics into Undergraduate Accountancy Education. J Bus Ethics 54, 385–398 (2004). https://doi.org/10.1007/s10551-004-1827-8
Issue Date:
DOI: https://doi.org/10.1007/s10551-004-1827-8