J. Edward Ketz
Pennsylvania State University
Timothy J. Louwers
Louisiana State University
Dwight M. Owsen
Louisiana State University
Abstract: Educators have long stressed ethical elements in the accounting curriculum, but have they stressed the right elements of ethics? Recent scandals have raised questions about the efficacy of current accounting ethics pedagogy. While the teaching of codes of ethics, ethical and philosophical theories, ethical decision-making, and moral psychology have benefits, their limitations have not been sufficiently recognized if we desire accounting students to act in ethical ways. The goal of teaching accounting ethics ought to be action, not merely book knowledge. With this goal in mind, we advocate more discussion of whistle-blowing, more inspirational narratives, and more stories about accounting failures. But most of all, we encourage teachers to exhort students to have the courage to do the right thing.
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