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The purpose of this study is twofold: to investigate the correlation between the perception of respondent accountants (N = 164) on ethics elements and their demographic factors and to examine the gap between the expectations of employers (accountants) and the coverage of ethics in the education of professional accountants.

Both qualitative and quantitative methods were used to collect the data. An analysis of the relevant documents (syllabi and codes of ethics) was conducted to generate and group appropriate items that represent ethics themes. This led to 17 themes such as integrity, conflict of interest, ethics theories and resolving ethical dilemma. Using inputs from the qualitative study and relevant literature, a questionnaire was framed for the quantitative phase of this study.

Within accounting ethics education, more emphasis and awareness is required on the themes of integrity, independence, corruption and insider trading. Four categories emerge for the ethics themes related to education in accounting: “Integrity to Accounting Profession”, “Regulatory Compliance”, “Practical Ethical Issues” and “Sense of Responsibility”. The results of this study reveal there are gaps between ethics education and accountants’ expectations. It is found that accountants perceive more virtue-related elements be put in accounting education.

This study will make accounting educators, accountants and accounting professional associations to be more aware and work together to bridge this gap as well as contribute to a more effective ethics education for accountants in Hong Kong.

End of education is character and not merely the acquisition of intellectual prowess. With Aristotle’s wisdom and the learnings from the many corporate scandals, it would be safe to conclude that education should result in nurturing hearts and character and not just the transfer of worldly knowledge. While there are many studies focusing on perceptions about ethics, ethics education of business students or academics, there are hardly any studies available on accounting professionals’ perceptions on ethics education, especially in Hong Kong. The authors found that accountants want more virtue-related ethics elements included in accounting education.

This paper aims to outline how certain lessons from ethical systems can be relevant and applicable to tackling unethical behavior, including financial crime, within the finance profession.

This paper adopts a pragmatic perspective while acknowledging that there is a myriad of reasons managers act unethically, including the reality that many do so knowingly and deliberately. The matter is further complicated by human nature, given an individual’s behavior (ethical or unethical) is not easily discernable from their psychological, sociological, theological or cultural attributes.

Although such systems may not solve the problem of corrupt behavior, research suggests that industry professionals can learn to act in a more responsible and ethical manner. Given the wounded reputation of the financial sector, owing to their role in committing financial crimes such as money laundering, advances in ethical conduct would elevate both the effectiveness of the sector, as well as its reputation.

It is impractical to think we can completely resolve the problem of unethical behavior. Improvement, however, seems possible through promoting virtuous character traits and ethical behavior in individuals and organizations. Virtue ethics can play a significant role in combating financial crime and supporting anti-money laundering initiatives.

In these uncertain and risky times, the work that educators and educational researchers carry out may feel inconsequential. In preparing young people to live well in a world worth living in, educators must consider, firstly, what roles they can play in a global environment riven by volatile economic, social, and environmental contexts, and secondly, the responsibilities they bear as researchers to produce forms of understanding, modes of action, and ways of relating to one another and this world.

In this chapter, we introduce the pedagogy, education, and praxis (PEP) network and how it is that we, as researchers from around the world, came together to discuss our researching practices in coming to know and explore educational research problems concerning equity, diversity and social justice within and across different cultural settings. We share short stories of ourselves to reveal how it is that we have come to know, be, and act as researchers in our projects and how working alongside each other – our mutual relatings – have generated further understanding about our own and each other’s researching practices.

This chapter establishes the purpose of the book, where we share empirical work through the lens of practice architectures. For instance, what is considered to be an educational equity problem across international or cross-cultural sites? What are considered acceptable forms of evidence of coming to understand educational inequity in its diverse forms in different sites? How are taken-for-granted research practices enabling and/or constraining different forms of understandings about educational inequity, including the issues to be researched and/or the direction of the research project? We then provide an overview of the remaining chapters.

This article aims to provide a new paradigm for thinking about disability, which can be applied to other social groups, historically invisible and whose rights have been violated. The Model of Communication and Legitimate Acknowledgement of Disability (MCLAD) tries to break with the logic of continuing to add terms and euphemisms around the issue. The author proposes a new line to think about relationships in democratic societies. Taking the step from inclusion to acknowledgment does not imply another way of naming the disability, but rather addressing the problem from concrete practices of recognition. In order to arrive at the proposal of the MCLAD, the author will make a journey that addresses how disability has been understood throughout history, according to the study of different authors.

Disability has been perceived over time in many different ways, which led some authors to build models in order to explain certain social approaches to the subject. This article traces a journey from the first model to the present. In turn, it proposes a new one: the MCLAD, which is characterized by a paradigm shift: moving from inclusion to acknowledgment. To substantiate this, three categories are presented: acknowledgment, distance and vulnerability. The different theories and concepts that support the model will also be presented. The purpose of the MCLAD is to deepen the idea of empowering people with disabilities as part of today’s diverse societies and closing historically constructed gaps which are still in force.

The MCLAD proposes three categories: acknowledgment, distance and vulnerability. In turn, in each of them, there is a link between three axes: person with disability/society/state, analyzing the dynamics of these relationships presented, will provide us with the necessary elements to understand the proposed turnaround.

Although the different models will be presented according to the chronological order of definition over time, all of them still coexist today, in many cases in hybrid and naturalized ways in social practices. Recognizing what practices and conceptions are behind each model, allows us to recognize and resignify the ways of communicating toward people with disabilities (PWD) and on the issue of disability. It also allows other specific recognition practices, such as the legitimization of public policies from the laws that protect them.

To replace the paradigm of inclusion for that of acknowledgment and to recognize how the three categories (acknowledgment, distance and vulnerability) are linked with the three issues (PWD – society and state) allowing specific relationship and practises of legitimate or not acknowledgement. When the author affirms that the MCLAD implies a paradigm shift, the author means that it provides some elements from legitimate acknowledgment to complement aspects which inclusion does not address, and that the other models did not take into account. These are: the self-acknowledgment of people with disabilities and the sense of responsibility linked to empowerment; vulnerability as a category of reconciliation, which is typical of every human being; the contribution of the Phenomenology of the Among to think about how relationships and practices actually occur in society and, finally, the role of the state, which must watch over all its citizens, avoiding the distance between discourse (laws) and practices and, above all, avoiding exclusion from the system due to lack of monitoring of actions.

It should be noted that the MCLAD starts from the idea of language as a constructor of realities and conceives communication as an enabler of the acknowledgment of the other, who is also subject to rights. At the same time, it vindicates the voice of people with disabilities as protagonists (“Nothing about us without us”) and fosters the need for PWD themselves to be active in their struggles, promulgating legitimate acknowledgment. At the same time, it points out that the empowerment of PWD implies not only that they are aware of their rights but also that they themselves know and fulfill their duties within the democratic societies of which they are a part of and which, at least discursively, are regulated by laws. In other words, being empowered is also being responsible for living in society.

The main contribution that the MCLAD has to offer is to replace the paradigm of inclusion for that of acknowledgment. And, throughout the path followed in this article, an attempt has been made to establish that the turnaround is not to capriciously install a new concept (acknowledgment), but to demonstrate that the new paradigm involves three categories that sustain and support a model that seeks to be the basis for effective public policies, for a society that values diversity and for people who feel worthy and contribute to dignify others.