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An International Comparison of Faculty Perceptions on Professionalism and Ethics in Accounting Education
Karen S Cravens, The University of Tulsa
Natalie Eneff,
Tracy S Manly, University of Tulsa
Laura Quiroz,
ABSTRACT. Professionals, regulatory agencies, and academics all agree that ethical instruction is of paramount importance in the education of accountants. However, various approaches to the method of instruction exist, with wide dispersion in the perception of effectiveness of approaches. The ethical climate in the U.S has compelled regulatory agencies to strive to assume a more central role in the ethical education of accountants. Reaction outside of the U.S. has been less intense, reflecting a different perspective of the most effective means to inculcate an awareness of ethical issues in future accountants. To explore these potential differences in perspective, we compare the perceptions of faculty and discover a variety of differences in opinion on the nature and content of ethical instruction. These differences have implications for educators, practitioners and regulatory agencies regarding the most effective means of teaching ethics to future accounting professionals.
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