A Proposed Structure for an Accounting Ethics Course

David F. Bean; Richard A. Bernardi

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A Proposed Structure for an Accounting Ethics Course

David F. Bean

B. D. & C. Academic Consulting, USA

Richard A. Bernardi

Gabelli School of Business, Roger Williams University, USA

Volume 4: 2007, pp. 27-54: ABSTRACT

The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.