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| Tekijä: | Misiewicz, K.M. |
| Otsikko: | The normative impact of CPA firms, professional organizations, and state boards on accounting ethics education |
| Lehti: | Journal of Business Ethics
2006 : JAN I, VOL. 70:1, p. 15-21 |
| Asiasana: | accounting education ethics universities |
| Kieli: | eng |
| Tiivistelmä: | This paper discusses the fact that educators are trying to create new opportunities for students to enhance their abilities to recognize ethical dilemmas, establish a criteria by which to make ethical decisions, and establish support mechanisms and strategies to facilitate their ethical decision-making. CPA firms, professional organizations and state boards of accountancy are co-operating to increase requirements for ethics education for candidates taking the CPA exam. According to the author, a new dialogue between the three stakeholders, creative learning approaches, and additional recources can lead to a more consistent and optimal learning paradigm regarding the ethics education of accountants. |
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