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Book part
Publication date: 9 October 2006

THE GROWTH OF ACCOUNTING RESEARCH IN ETHICS JOURNALS

Richard A. Bernardi and David F. Bean

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
DOI: https://doi.org/10.1016/S1574-0765(06)11003-1
ISBN: 978-0-76231-367-9

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Book part
Publication date: 6 March 2017

Designing a Theme-Based Ethics Course in Accounting

Cynthia Blanthorne

Accounting educators and practitioners believe that ethics instruction should be incorporated into the accounting curriculum. Methods of incorporation include integrating…

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Accounting educators and practitioners believe that ethics instruction should be incorporated into the accounting curriculum. Methods of incorporation include integrating ethics into existing accounting courses or offering a stand-alone ethics course. There are, however, obstacles to meaningful implementation. The purpose of this chapter is to discuss how the two featured chapters in this special section provide examples of two intriguing accounting ethics courses. This chapter outlines the “who” (i.e., who should teach ethics), “what,” and “how” of teaching ethics gleaned from prior literature to lay the foundation for the current chapters and future research. Ultimately, the chapter summarizes “best practice” articles about designing a theme-based ethics course in accounting. Each course: (1) is taught by accounting faculty (i.e., who); (2) includes topics and material likely to resonate with students (i.e., what); (3) is a unique stand-alone course structured in a meaningful manner (i.e., how). Faculty and administrators should find this chapter helpful as it provides materials and guidance that speak directly to the obstacles of ethics course implementation.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
DOI: https://doi.org/10.1108/S1085-462220170000020006
ISBN: 978-1-78714-180-3

Keywords

  • Ethics in accounting
  • accounting education
  • accounting curriculum

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Book part
Publication date: 27 October 2016

A Descriptive Analysis of the Contributors, Institutions and Content of the American Accounting Association Symposium on Ethics Research in Accounting 1999–2015

Diane H. Roberts

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors…

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This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
DOI: https://doi.org/10.1108/S1574-076520160000020006
ISBN: 978-1-78560-973-2

Keywords

  • Accounting research rankings
  • accounting research topical areas
  • accounting ethics
  • research productivity

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Book part
Publication date: 20 January 2010

Ranking North American accounting scholars publishing ethics research: 1986 through 2008

Richard A. Bernardi and David F. Bean

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the…

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This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
DOI: https://doi.org/10.1108/S1574-0765(2010)0000014010
ISBN: 978-1-84950-722-6

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Book part
Publication date: 9 October 2006

FACULTY ETHICS CODE EXPECTATIONS: AN EMPIRICAL SURVEY OF U.S. ACCOUNTING DOCTORAL PROGRAMS

Alan K. Styles and Thomas E. McKee

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
DOI: https://doi.org/10.1016/S1574-0765(06)11006-7
ISBN: 978-0-76231-367-9

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Book part
Publication date: 5 August 2005

THE PLACE OF ETHICS SCHOLARSHIP IN THE U.S. ACCOUNTING ACADEMY

Richard A. Bernardi, David F. Bean and Paul F. Williams

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
DOI: https://doi.org/10.1016/S1574-0765(05)10007-7
ISBN: 978-0-76231-239-9

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Book part
Publication date: 20 May 2011

Faculties’ Perceptions of Ethics in the Accounting Curriculum: A Japanese Study

Satoshi Sugahara and Gregory Boland

This study examines the perceptions of accounting faculties toward ethics education, the extent of ethics coverage and reasons why ethics should (or should not) be taught…

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This study examines the perceptions of accounting faculties toward ethics education, the extent of ethics coverage and reasons why ethics should (or should not) be taught in Japanese tertiary schools. Data for this research was collected from faculties that primarily teach accounting in Japanese tertiary schools in 2009. The results indicate that over 90% of accounting faculties believe that ethics should be taught within the accounting curriculum. In terms of how ethics should be delivered survey participants believed in a more holistic approach, which would encompass the benefits of teaching it as both a stand-alone course and integrating it with other relevant courses. This outcome is in direct contrast to the results obtained from previous studies undertaken outside of Japan. Of particular interest was the fact that the current survey revealed that only 55.2% of respondents actually intend to incorporate ethics into their accounting courses in the foreseeable future. This research successfully adds value to the shortage of literature existing on the perceptions of ethics education among Japanese accounting faculties.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
DOI: https://doi.org/10.1108/S1574-0765(2011)0000015010
ISBN: 978-1-78052-005-6

Keywords

  • Accounting ethics
  • ethics education
  • stand-alone courses
  • accounting curriculum
  • Japan

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Book part
Publication date: 15 December 2008

DO ACCOUNTING ACADEMICS HAVE THE EXPERTISE TO TEACH A DISCIPLINE-SPECIFIC ETHICS COURSE?

Richard A. Bernardi, David F. Bean and Michael R. Melton

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
DOI: https://doi.org/10.1016/S1574-0765(08)13008-4
ISBN: 978-1-84855-377-4

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Book part
Publication date: 9 October 2006

ISSUES RELATING TO TEACHING ACCOUNTING ETHICS

Stephen E. Loeb

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
DOI: https://doi.org/10.1016/S1574-0765(06)11001-8
ISBN: 978-0-76231-367-9

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Book part
Publication date: 5 August 2005

ETHICAL TRAINING IN GRADUATE ACCOUNTING COURSES

Mohammad J. Abdolmohammadi

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
DOI: https://doi.org/10.1016/S1574-0765(05)10002-8
ISBN: 978-0-76231-239-9

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