Ethics, accounting education and recruitment in Hong Kong

Abstract

During the last decade and a half, the ethical standards of accountants have been the subject of much criticism. Yet, ethics may not be considered as an important component during education or recruitment of accountants. This paper investigates the extent to which accountants regard ethics coverage in accounting curricula as important while recruiting entry-level accountants in Hong Kong. Based on a sample of 163 professional accountants in Hong Kong, this study finds significant differences between female and male accountants regarding the importance of teaching ethics in accounting education. Implications of the results for ethics education of accounting students are also highlighted.