Integrating ethics into accounting curriculum: overview from Malaysian accounting educators
Ethics in accounting education become a vital issue after a spate of recent accounting scandals that involves multinational companies such as Enron, Sunbeam, Waste Management, and Worldcom, and Malaysian companies such as Transmille Group and Southern Bank Bhd. This paper examines the findings of...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Faculty of Social Sciences and Humanities, UKM,Bangi
2015
|
| Online Access: | http://journalarticle.ukm.my/9194/ http://journalarticle.ukm.my/9194/ http://journalarticle.ukm.my/9194/1/9x.full-geojun15-noorlela-bi-edam.pdf |
| Summary: | Ethics in accounting education become a vital issue after a spate of recent accounting scandals that involves
multinational companies such as Enron, Sunbeam, Waste Management, and Worldcom, and Malaysian companies
such as Transmille Group and Southern Bank Bhd. This paper examines the findings of an in-depth study that
analysed the perception of five Malaysian accounting educators on the question of integrating ethics into
accounting curriculum. Utilising the constant comparison method comprising purposive sampling, in-depth
interviews, direct observation and documentary analysis the study explored the importance of incorporating ethics
into the curriculum, its problems and the factors that encouraged accounting educator to integrate ethics in their
teaching. The findings revealed that while accounting educators believed in the integration of ethics in accounting
curriculum and the nurturing of ethical accountants, there are certain barriers such as time constraints, lack of
knowledge, skills and competency in the task, and lack of reference materials to be used in teaching accounting
ethics. |
|---|