학술논문
Teaching Business Ethics: A Quandary for Accounting Educators.
Document Type
Article
Author
Source
Subject
*LOGISTIC regression analysis
*TEACHER-student relationships
*PSYCHOLOGY of students
*ACCOUNTING education
*BUSINESS education
*BUSINESS teachers
*BUSINESS students
*PROFESSIONAL ethics
*MORAL realism
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Language
ISSN
0883-2323
Abstract
The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of ethics. To aid professors in that position, the authors present illustrative material that can serve as a starting point for discussion of professional ethics. They summarize 17 years of board actions taken by the Ohio State Board of Accountancy in the context of Kohlberg's theory of development of moral reasoning. [ABSTRACT FROM AUTHOR]