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Publication date: 20 May 2011

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 in…

Abstract

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.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78052-005-6

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Book part
Publication date: 20 May 2011

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78052-005-6

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