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| Author: | Bampton, R. Cowton, C. J. |
| Title: | The teaching of ethics in management accounting: progress and prospects |
| Journal: | Business Ethics
2002 : JAN, VOL. 11:1, p. 52-61 |
| Index terms: | ETHICS MANAGEMENT MANAGEMENT ACCOUNTING |
| Language: | eng |
| Abstract: | Recent research has shown that, although still on a limited scale, the teaching of business ethics in UK higher education has been increasing in recent years. This paper reports on a postal questionnaire survey conducted to investigate the extent to which ethical issues are covered in the teaching of management accounting in higher education. The principal findings are that the majority of management accounting lecturers in the British Isles do not incorporate ethics. About a third of the respondents to the survey do address ethical issues, although about half of those say they do so only implicitly. Various factors underlying the findings and prospects for the future are discussed. |
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