In the continuation of our objective to increase the emphasis on ethics in the accounting classroom, we wish to apprise the membership of the AAA of suitable teaching materials that are available for widespread use.

University of Waterloo has 42 accounting ethics cases available on the Internet at

http://arts.uwaterloo.ca/ACCT/ethics/index2.html (click on CASES) and in hard copy. These 42 cases include 11 cases describing ethical situations accounting students may encounter themselves, 5 tax cases, 11 cases from public practice, 9 cases related to management accounting and 12 cases from the non-profit sector (some cases are included in more than one category).

Teaching notes are available in hard copy. These materials are available to the membership of the AAA at the cost of publication plus shipping. They may be reproduced for use in the classroom at no charge, provided appropriate acknowledgement of copyright is made. Monographs examining "Ethics and Positive Accounting Theory" and the "Foundation of Business Ethics" as well as other materials including an Accounting Ethics Bibliography (1999 edition forthcoming) are also available. Please contact the Centre for Accounting Ethics to place an order and to receive the current price list. [Note: This information differs from that which appeared in the print version of this newsletter.]

Funding for the development and distribution of these materials is provided by the Alberta Accounting and Auditing Development Fund. These materials are available to Canadian Academics at no charge under the terms of the grant, and may be obtained by writing to:

Centre for Accounting Ethics
School of Accountancy
University of Waterloo
Waterloo, Ontario, CANADA, N2L 3G1
Phone: 519-888-4567 or Fax 519-888-7562.

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