Applying Interpersonal Relationships and Integrity to Strengthen Accountants’ Continuing Professional Ethics Education

• In Event: Government, Audit and XBRL

Abstract

Despite a focus on ethics, accounting professionals’ actions continue to play a central role in unethical business decisions. While many studies show that college ethics courses can help develop students’ ethical skills, few have explored how to effectively extend ethics education to practicing professional accountants. While ethics requirements in the U.S. are widespread, ethics education programs often focus on rules and regulations, rather than solving ethical dilemmas. To improve accountants’ ethical awareness and behavior, CPE providers should discuss business as a moral activity, emphasizing its effects on community and human relationships. We suggest that effective ethics education and training should emphasize the concepts of interpersonal relationships, evidenced in major Western religions (e.g. the Golden Rule) and integrity, evidenced by a consistent positive approach in all aspects of one’s life. We propose a three-stage model, guided by religious tenets, to provide a context for ethical reasoning. Moral understanding at the top level will satisfy the lower level, encompassing codes of conduct and rules and regulations. CPE providers can use such an approach to create ethics courses that resonate with professionals and build lifelong ethical awareness.

Authors

• Eileen Z Taylor, North Carolina State University

• Alan Reinstein, Wayne State University

• Natalie T Churyk, Northern Illinois University