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Integrating Corporate Governance and Business Ethics into the Accounting Curriculum
Zabihollah(zabi) Rezaee,
The University of Memphis
Robert E Elmore, Tennessee Technological University
Joseph Szendi, Florida Institute of Technology
ABSTRACT. Reported financial scandals and congressional and regulatory responses (the Sarbanes-Oxley Act of 2002 and SEC-related implementation rules) have encouraged business schools to pay more attention to corporate governance and ethics. A recent report from the Ethics Education Task Force of Association to Advance Collegiate Schools of Business (AACSB) International indicates ethics education is part of business curricula, and schools should renew their commitment to ethical responsibility in preparing leaders for the 21st century. NASBA, 2005, proposed rules that would require six hours in ethics and corporate governance as part of a 150-hour accounting program. We examined the importance, relevance and delivery of business ethics and corporate governance education by conducting a survey of a large sample of both academicians and practitioners. The results indicate strong disagreement between the two groups as to the importance of ethics and corporate governance in the curriculum.
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