The importance of teaching accounting ethics : an honors thesis (HONRS 499)

Abstract

This examination focuses on the importance of the education of accounting ethicsat the undergraduate level. In order to understand the importance of ethics education the history of accounting ethics and philosophy's contribution to ethics in accounting is examined. Cases depicting a lack of ethics by an accountant are reviewed to establish the need for more education of ethics. Ethical codes are looked at to understand how regulatory agencies react to the need for ethics education in accounting. Undergraduate students should be taught accounting ethics to bolster the technical aspects of their education. Ethics education at the undergraduate level will help accountants determine how to act ethically when addressing accounting issues.