The effectiveness of ethics training for accounting students.
What is it about?
The audit failures at the start of this century placed a renewed focus on the ethical behaviour of accountants. Consequently, ethics training was included in the curriculum of aspiring accountants. The research that informed this article attempted to gauge the effectiveness of this response, given the current knowledge gap, specifically in the South African context.
Why is it important?
The results indicate that the business ethics course was indeed effective in increasing the ethical sensitivity of accounting students.Professional accounting bodies, associated higher education institutions and accounting firms could use the curriculum design presented in this study to implement a similar intervention. Such interventions could enhance the ethical behaviour of both prospective and current accountants, and this, in turn, should aid in lessening ethical crises, thus protecting the social stature of the accounting profession.
The following have contributed to this page: Mr Adriaan Taylor
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