More Innovations in Accounting Ethics

• In Event: Panel: Teaching Innovations

Abstract

“Abraham Briloff has suggested that the resources devoted in the West to the production of accounting principles would have been better spent on producing accountants with principles.” (Gambling and Karim, 1991, 2) This is a challenge that accountants have been pursuing since Luca Pacioli included moral teaching in his Summa de arithmetica, geometria, Proportioni et proportionaita (Fischer, 2000). Much more recently, the AACSB and state boards of accountancy began requiring that programs document their ethics education for accreditation and CPA candidacy of students. Accounting educators thus have ethics education added to the technical skills they teach to influence that outcome of “accountants with principles.”
This panel is selected to provide instructors who each have a contribution to the discussion of ethics in accounting education. The four panelists include academics with publications in ethics, a state board of accountancy member with a focus on ethics, and instructors who teach stand-alone courses in ethics as well as instructors who include ethics integrated in courses in financial, managerial, and auditing. Coverage includes experience with undergraduate and graduate classes and with classes for all business majors as well as for accounting majors.
The purpose of the panel is to encourage educators to engage in ethics education in their classes and to share current practices and fresh ideas in ethics education for teaching and learning in the 21st century. Audience questions will be encouraged.
NOTE: This panel carried on at half-strength in 2020; the original planned panelists will convene in spring 2021.
References
Fischer, Michael J. 2000. “Luca Pacioli on Business Profits.” Journal of Business Ethics 25(4): 299-312.
Gambling, Trevor and Rifaat Ahmed Abdel Karim. 1991. Business and Accounting Ethics in Islam. (London: Mansell)

Authors

• Barbara W. Scofield, Washburn University

• Roselyn Morris, Texas State University

• Joseph J. Oliveti, University of Dallas

• Carol Eileen Sullivan, University of Texas-Permian Basin