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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.

Quantitative analysis of existing literature is conducted to compare the textual features of ethics education in science and technology under the broad theme of ethics in science and technology. On this basis, the authors reveal the research hotspots and topic evolution in this field, and propose development suggestions in conjunction with the 5W theory.

In this paper, the authors visualize the graph and quantify the indicators in four aspects: time series, institutional collaboration, author co-authorship, and research hotspots.

Compared to ethics of science and technology, the research results in the field of ethics of science and technology education are limited. There is still room for improvement in the low density of cooperation between authors and institutions. The research themes are focused on theoretical discussions and countermeasure research. At present, the reform of ethics of science and technology is still in its infancy and has not yet formed a perfect system for education and personnel training. It is necessary for research on the ethical theory of technology to provide theoretical support.

In the context of sustainable development strategies, it is beneficial to explore the path of pedagogical optimization of ethics of science and technology in this study. This includes the maintenance of a good research environment and the realization of a healthy development in the field of science and technology.

Although educators would likely agree that values and ethics are important in all disciplines, they have particular importance for practice-oriented fields. These applied professionals need to solve complex social problems that require the application of ethical standards and value perspectives. While the importance of value-engaged practice is known to the applied field, there is little research and conversation about how values can be integrated into teaching. This chapter synthesizes values-education approaches in various practice-based disciplines such as public administration (PA), program evaluation, social work, and public health. This chapter draws from empirical and theoretical works as well as the authors' experiences developing, participating in, and conducting values-based research on professionals and professional education.

To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of teaching ethics using the ethics education toolkit (EET) developed by the International Accounting Education Standards Board on accounting students’ moral judgment.

An experimental design was used to determine the effects of teaching ethics using the EET on moral judgment. Data were obtained using the multidimensional ethics scale questionnaire and analysed with multiple linear regression. Factor analysis was performed to obtain the four moral philosophies defined in the literature.

The results confirm that use of the EET improves the moral judgment of accounting students. The influence of utilitarianism and relativism on moral judgment was reduced, while the students’ ability to recognise violating an unwritten contract as an unethical act was improved. Contrary to expectations, the influence of justice on moral judgment decreased.

The study may benefit academics by showing positive outcomes of EET use. The EET is a well-developed teaching tool, also suitable for educators insufficiently qualified to develop their own ethics courses or facing time constraints.

The EET was developed to support implementation of ethics education in programmes for professional accountants. By investigating the applicability and effects of the tool in higher education, this study aims to develop moral judgment in accounting students before they enter the accounting profession.

This article aims to analyze the anthropocentrism vs ethics of care positions of a group of undergraduate students at a private university in Mexico to test gender variable differences in their perspectives. There are two hypotheses: (1) there is a statistically significant difference between male and female genders related to anthropocentrism vs ethics of care positions, and if so, (2) the differences are attributable to women having a more ethics of care position than men. Participants were 561 undergraduate students from a private university in Mexico (257 female, 304 male). The findings demonstrated that both hypotheses were supported by the ethics of care, where the individual rights perspective is set aside to seek collective and holistic well-being.

T-tests were performed to test gender differences in anthropocentrism and ethics of care.

The results showed statistical differences based on gender (sig.000) and that women are less anthropocentric (or more oriented toward an ethics of care than men (female:1.64 and male:1.94). Ethics of care of female position is more defined than that of men. As a conclusion, men are more oriented to anthropocentrism, which reflects a lack of environmental connection by not assuming themselves as part of it and by defending the right of resources exploitation. On the contrary, women tend to respond from an ethic of care that means a more harmonious relationship with nature. In addition, women tend to assume a relationship with the environment, without hierarchy or supremacy towards it, and tend to reject the demand for the exploitation of the planet's resources as part of a right that human beings have historically assumed.

One of the limitations of this study is that it has been carried out in a university educational context with exclusively undergraduate students. It would be interesting to validate these anthropocentric vs ethics of care positions in different university groups, including professors and academic managers. Studying this concept in diverse contexts such as business, government and civil society would also be engaging. In addition, the authors recognize that the study is limited by its small population, which means that a balance between men and women or disciplines could not be guaranteed. However, the authors believe that although the results may not be considered exhaustive or conclusive, the results shed light for possible new studies in which the population is expanded. This is an exploratory study.

These results have practical implications for universities. In the classroom and in the university environment, students can learn to question the way they relate to the environment. Anthropocentrism (more accentuated in men) is assumed to be separate from the environment and with the right to its exploitation. Contrary to anthropocentrism, it is necessary to explore other positions such as the ethics of care or feminine ethics, more pronounced in women. Universities can develop environmental sustainability projects under the leadership of women, without claiming to be exclusive to them. In this way, the ethic of care approach can be put into practice and thus begin the necessary change for a new environmental relationship perspective.

Universities are required to provide an educational orientation towards Sustainable Development Goal (SDG) particularly those that respond to the climate crisis. To this end, it is necessary to promote a new environmental awareness that critically question anthropocentric models based on the supremacy over the environment. The ethics of care or feminine ethics, contrary to the previous position, assumes that the person is part of the environment and is oriented to its care and healing of the damage caused to restore this network of the human being with nature. The originality of this study lies in demonstrating how women exhibit a different relationship with the environment, oriented to the ethics of care, and how their posture shows a difference with anthropocentrism, which is stronger in men.

This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions.

The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is based on 417 valid responses, and the hypothesized relationships are tested using ordinary least square (OLS) regression.

The results indicate that ethics-related courses (ERC), methods of teaching ethics (MTE) and methods of ethics interventions (MEI) have a positive and significant impact on achieving the objective set for EEI in accounting programs.

This study provides valuable insights for accounting educators and professional body managers in developing accounting ethics curricula in universities and professional accounting institutions.

This study involves accounting educators and professionals and applies ethical theories of egoism, deontology and utilitarianism to demonstrate the role of ethical interventions in accounting programs in achieving set objectives from a developing country context.

The purpose of the article is to develop an innovative pedagogic tool: an escape room board game to be played in-class, targeting an introduction to an ethics course for engineering students. The design is student-centred and aims to increase students' appreciation, commitment and motivation to learning ethics, a challenging endeavour for many technological students.

The methodology included the design, development and in-class application of the mentioned game. After application, perception data from students were collected with pre- and post-action questionnaire, using a quasi-experimental method.

The results allow to conclude that the developed game persuaded students be in class in an active way. The game mobilizes body and mind to the learning process with many associated advantages to foster students' motivation, curiosity, interest, commitment and the need for individual reflection after information search.

The main limitation of the game is its applicability to large classes (it has been successfully tested with a maximum of 65 students playing simultaneously in the same room).

The originalities and contributions include the presented game that helped to captivate students to ethics area, a serious problem felt by educators and researchers in this area. This study will be useful to educators of ethics in engineering and will motivate to design tools for a similar pedagogical approach, even more so in areas where students are not especially motivated. The developed tool is available from the authors at no expense.

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.

This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.

The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.

It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.

The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

The purpose of this study is to provide a comprehensive conceptual internal whistleblowing model for accounting students and then test it empirically. To this end, by considering the mediating role of professional commitment (PC) and the moderating effect of the perceived moral intensity (PMI), the anticipatory socialization's impact on whistleblowing intentions has been investigated.

An ex-post quantitative research design has been adopted for this survey study. The statistical population of the study consisted of Iranian undergraduate accounting students close to graduation in 2020. The study utilized a self-administered survey of 211 accounting students from 8 public universities; besides, to examine the proposed hypotheses, it utilized the partial least squares structural equation modeling analysis.

The results of testing the hypotheses indicate that the constructs of anticipatory socialization (AS), PC and PMI have positive effects on whistleblowing intentions; besides, PC in the relationship between AS and whistleblowing intentions plays a complementary partial mediating role. In addition, PMI moderates the effect of PC on whistleblowing intentions, as well as the mediated effect of AS on whistleblowing intentions via PC.

The results of this study indicate the importance of considering trait syntheses of ethics education for undergraduate students, and the need to address and familiarize students with ethical principles, goals and missions of the accounting profession in society.

This study, by providing a moderated mediation conceptual model, examines the important functions that AS, PC and PMI might have created in the whistleblowing process, and also provides some empirical evidence in this area; As a result, it leads to the expansion of theoretical and empirical knowledge in this field.

This paper aims to map the evolution of research in business ethics from 1991 to 2018. It aims to identify the major themes and how they have evolved. It also aims to identify gaps in the literature for recommending future research agenda.

This study uses co-word network analysis. Co-word network analysis is a bibliometric technique used to objectively identify research themes via article keywords. The study examines articles from 1991 to 2018, which is a span encompassing a greater number of articles than previous bibliometric studies in business ethics. This time span was split into four periods and major research themes were identified for each period to map the changes in research agendas in the business ethics discipline over time.

The findings point to increasing maturation of the discipline, a slight decline in ethical decision-making research, a rise in research at the intersection of leadership and ethics and exponential growth in studies on corporate social responsibility. Ethical issues in business-to-business contexts are understudied. Research in environmental disclosures and leadership is expected to grow in the future.

This is the first study in business ethics to use keywords for analyzing the evolution of a discipline. This study encompasses more articles than any other study in business ethics. Finally, this is the only study to use co-word network analysis to study business ethics literature.