Inclusion of Ethics in Undergraduate Accounting Programs and a Discussion About its Teaching Ways

Abstract

Ethics is a core issue for all professions and companies to secure public trust which is one of the steps to continue the existence successfully. As a result of frauds and accounting scandals, ethics gained more importance in accounting profession. It is clearly understood that ethics education should start in early stages of education for future accountants. It is also emphasized in International Education Standard 4 (IES 4) –Initial Professional Development – Professional Values Ethics, and Attitudes issued by the International Accounting Education Standards Board (IAESB). The IAESB also issued Approaches to Developing and Maintaining Professional Values, Ethics, and Attitudes (IEPS 1) as a guide for ethics education continuum that developing professional values, ethics and attitudes be ensured throughout the accounting profession. The aim of this study is to consider ethics education in undergraduate accounting programs in Turkey. Curriculum of these programs are analyzed whether ethics is given as a separate course or/and embedded in other courses. The credit-hour basis and compulsory/elective basis of the courses are also analyzed. The teaching methods are discussed and the new methods in the literature are mentioned. Results show that all of the programs have a separate Ethics course, mostly 3 credit hours and elective basis. Ethics is also included in other courses of some programs mostly in Auditing and Internal Auditing/Control courses.