Can ethics be learned?

Abstract

The objectives of ethics education in accounting, the choice of appropriate pedagogy, the role of debriefing and the assessment of outcomes are discussed. The four themes emphasize coming to an agreement on the broader puposes of ethics education in accounting, increasing the relevance of ethics education in accounting by choosing appropriate materials and pedagoies with an emphasis on active rather than passive learning; the critical importance of the debriefing (processing) phase essential to the achievement of the goals of ethics education in accounting, and the need to incorporate assessment as an integral part of all ethics education efforts.