Abstract
This paper aims to know the extent of ethics learning in accounting education including the role of education institutions, faculty and accounting students in order to support the effectivity of ethics learning. Research finding based on literature study method discovers the effectivity of ethics learning which indicated by students perceive about the importance of ethics behaviour that contributes to their attitude in accounting practices and then it also effects to their professionalization and responsibility. In addition the curriculums and learning facilities of education institutions, perceive and ethics training of faculty, working experiences, extrinsic motivation and student knowledge also influence to the effectivity of ethics learning. The limitation of this research is the method of research which only use literature study so that the forward research suggest to use other research method as survey, lab study or case study to produce empirical research.
Highlights
Accounting plays a key role in the social and economic development of a nation
Ethics is a factor that cannot be separated from the accounting profession, this can be seen as the purpose of accounting education which is directed to produce professional, competent and ethical accountants, so that it can benefit the profession and society (IFAC, 2005)
Professional values, ethics and attitudes in accounting are behaviors and characteristics of professionals who can identify professional accountants as part of members of the profession, including actions that are associated with ethical principles that are considered important in defining different professional behavioral characteristics and commitment to technical competence, ethical behavior, professional attitude, self-development efforts, and social responsibility
Summary
Accounting plays a key role in the social and economic development of a nation. Creditors, and other stakeholders rely on the integrity of accounting information, especially those presented in the financial statements of an entity, including the company. Regarding ethics in accounting education, The International Federation of Accountants (IFAC) has issued International Education Standards (IES) 4 on Values, Ethics and Professional Attitudes (IFAC, 2005). In these standards, it is stated that educators must distinguish between teaching students/students about values, ethics and professional attitudes and teaching students/students about how to develop ethical behavior. The development of professional values needs to be carried out from the beginning of the education process and must be emphasized as part of lifelong learning
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