Using a Web-Based, Longitudinal Approach for Teaching Accounting Ethics Education

Nava Subramaniam; Lisa McManus; Robyn Cameron

ORDER ARTICLE PERMISSIONS/REPRINTS/OFFPRINTS

To order inspection copies, and/or permissions to include this article in textbooks, edited volumes, course booklets, online/digital course packs, etc., and/or to order multiple individual hard copies for classroom use, please use the appropriate form available on the Order Forms page or alternatively, contact the Publishing Editor, Peter Neilson, pneilson@neilsonjournals.com directly.

Using a Web-Based, Longitudinal Approach for Teaching Accounting Ethics Education

Nava Subramaniam

Department of Accounting, Economics and Finance, Deakin University, Australia

Lisa McManus and Robyn Cameron

Department of Accounting, Finance and Economics, Griffith University, Australia

Volume 10: 2012, pp. 143-168: ABSTRACT

Purpose: The purpose of this paper is to provide a description of an innovative web-based ethics module that was designed to integrate ethics education across four accounting courses over two years (second and third year courses) in a large Australian tertiary institution. Approach: The approach taken in designing the ethics web-based module was to base the foundations of the module on Rest’s (1976) ethical behavior model with the adoption of a longitudinal approach to the coverage of financial reporting ethical issues. Practical Implications: The key objectives of the module are to improve students’ awareness and sensitivity to accounting ethics, and to foster student learning in an interesting and stimulating manner, leading to in-depth understanding of accounting ethics. Originality/value of paper: This paper provides a description of an original web-based approach to delivering ethics education to accounting students across four university courses. Its value lies in not only the innovative and interactive ethics education approach but also in providing feedback from students and the profession.