Description: Core accounting ethics topics and optional accounting ethics topics to cover either in a college accounting ethics course or in existing college accounting courses. Supplemental semi-annual ethics bootcamp options to highlight accounting ethics topics and accounting ethics-related topics using guest speakers from academia, accounting practitioners, business executives, attorneys, and government agency executives. Recent accounting ethics research papers. Small group discussion of effective ethics education models. New research on ethical values and role model values of accounting practitioners in various accounting fields and various size employers.
Field of Study: Regulatory Ethics
Program Level: Basic
Intended Audience: Accounting department chairs and accounting professors who want to assess the efficacy of their accounting ethics training for accounting students. Ethics and compliance officers of accounting firms who want to assess the efficacy of their in-house ethics training and enforcement programs.
Format/Structure: Highlights of current college accounting ethics courses; state board of accountancy ethics examinations, license renewal ethics examinations, and license renewal ethics continuing education courses; recent research papers on accounting ethics education; and group discussion and small group discussion on the efficacy of accounting ethics education and training.
Learning Objective: Identify core acccounting ethics topics to cover in a stand-alone accounting ethics course or in existing accounting ethics courses. Identify the strengths and vulnerabilities of accounting ethics education and training for accounting students and accounting professionals. Identify the benefits of using ethical values and role model values to educate and reinforce accounting ethics for accounting students and accounting professionals. Identify ways to highlight important ethics issues to accounting students and accounting professionals through the use of diverse, expert guest speakers.
Prerequisites: Current or future interest in effective accounting ethics education and training of accounting students and accounting professionals.
Advanced Preparation Required: None