Why teach ethics to accounting students? A response to the sceptics

摘要

Both in teaching and in curriculum design, academics can encounter scepticism or even hostility regarding the inclusion of ethics as a subject in accounting and business programmes. It is important that counterarguments to such objections, whether raised by fellow academics or students, are well rehearsed. This paper is written in the expectation that it will help in that respect. Based initially on empirical research by the first author, into the views of academics in management accounting, a number of objections to ethics teaching are listed and critically assessed. These objections concern the relevance, necessity and effectiveness of ethics teaching, as well as its place in university curricula generally and the logistical problems of finding suitable expertise, time and teaching materials. The arguments presented in response to these points are amplified by reference to research studies and other sources concerned with academics', students' and practitioners' views of the place of ethics in accounting and business degree programmes. Reference is also made to the views of senior figures in higher education, regarding the function of university education and the responsibility of academics to address matters of ethics in degree programmes. The paper concludes with a comment on possible future research directions.