Abstract

This course will introduce students to the use of accounting in business. It is useful
for beginners and for students who have worked as accountants in their own countries.
Everyone will learn from the beginning the necessary terms in accounting and the ways
accounting procedures are applied in different types of businesses.
Introduction
Accounting ethics is primarily a field of applied ethics, the study of moral values and
judgments as they apply to accountancy. It is an example of professional ethics. Accounting
ethics were first introduced by uca !acioli, and later expanded by government groups,
professional organi"ations, and independent companies. Ethics are taught in accounting
courses at higher education institutions as well as by companies
training accountants and auditors.
#ue to the diverse range of accounting services and recent corporate collapses,
attention has been drawn to ethical standards accepted within the accounting
profession. These collapses have resulted in a widespread disregard for the reputation of the
accounting profession. To combat the criticism and prevent fraudulent accounting, various
accounting organi"ations and governments have developed regulations and remedies for
improved ethics among the accounting profession. (Wikipedia)
In accounting, ethics and integrity standards are based on a broad commitment to
honesty, impartiality and objectivity. Ethical standards also re$uire that accountants present
information in the clearest and most accurate way possible, with the expectation that the
information constitutes an independent report of a business% financial situation. In most cases,
this re$uires not just observing professional rules but also recogni"ing the potential for harm,
using reasoning and judgment to resolve ethical conflicts and displaying moral integrity and
motivation to apply a resolution. (Matt Petryni, Demand Media ET, AL)
Methodoloy
All the information and data that we work with is secondary data and intermediate
data. The data use to made this report collected from the article, internet and from some
accounting books.
Review of Study
Article&'
Ethics education in accounting: moving toward ethical motivation
and ethical behavior
(ecent highly&publici"ed business scandals involving accounting ethical failures have
encouraged research and recommendations to teach business ethics throughout the business
curriculum. (esearch studies provide evidence that increasing moral sensitivity and
judgment is possible over short periods of moral instruction, however, having higher moral
sensitivity and judgment does not guarantee that moral courage will be displayed under
duress. This study identifies personal moral courage intention strategies to support morally
courageous acts. (!"n)

This paper reveals a preponderance of work discussing moral development, ethics
education in accounting and utili"es Thorne)s '**+ Integrated ,odel. Thorne)s model helps
identify topics In addition to the two objectives listed above this paper discusses the strengths
and weaknesses of various approaches to teaching ethics in accounting. (M#$# Armstron
ET, Al, %&&')
Accounting is a professional that is first exposed to accounting ethics as us, educators
are reevaluating how accounting ethics is delivered in their curriculum have been researching
how to effectively teach business ethics to accounting us. The research confirms what others
have suggested- having moral sensitivity and having moral judgment capability is important
and can be improved in the short&term with ethics instruction, but having the moral attributes
is insufficient to ensure persons will act with moral courage. (!"n)
Thorne)s integrative model, sensitivity and prescriptive reasoning are components of
moral development. The ethical decision process starts from a particular situation will affect
the welfare of others, and thereby identifies the moral content of the issue. (Thorne(s ET, Al,
)**+)
.e make a distinction between normative ethics centuries/ philosophers have
investigated $uestions of good and bad, right and wrong, so their theories are typically
normative. 0everal textbook in accounting ethics included are the theories of egoism,
utilitarianism, and deontology. 1ocuses on moral obligation, rights and duties, and examines
the act itself, if instructors nonetheless teach these theories to students. To focus on the rules
is to invite a rigid understanding of professional (esponsibilities the profession as a whole
suffers irreparable damage when the public learns about an excess of +222 violations of
independence rules committed by one large accounting firm. (,ulmer and -arile ET, Al,
)*+.)
An option move toward to education full rules as a take notes, teacher might assign us
to investigate the answer in an electronic information bottom of self&government rules. The
next group in Thorne)s consists of two mechanism/ 3ethical motivation, ethical character4.
(!"n)
Ethical motivation describes an individual)s direct concern for the interest of others
despite personal (isks. 5is formula is
3Thoughts 6 Act 6 5abit 6 7haracter 6 #estiny4 (Pinco//s ET, Al, )*+0)
A few methods for assessing the component are work with dentists and nurses/ we
could find no research for suggesting strategies that accounting indicates positive resolve to
exhibit moral courage when an ethical challenge presents itself, the focus of this study. Also
and not surprisingly, there has been little research on assessing the component is difficult to
measure it. This paper reports on the results of researching intention strategies that help
incline accounting students) resolve to exhibit moral courage. (!"n)
Ethical character describes an individual)s ethical character affects his or her
willingness and ability to act in accordance with his or her ethical intention. Thorne)s model
informs that the ethical decision&making encapsulates moral development and virtue. .ithin
the model, moral sensitivity and moral judgment compose moral development. (esearch is
whether certain teaching methods are better suited for particular areas of ethics content in
accounting. (Dirsmith and 1et2 ET, Al, )*+.)

8ur focus is to develop accounting us) resolve to identify appropriate implementable
intention strategies to help us more successfully exhibit moral courage while under
professional duress. This document has examined the book pertaining to ethics teaching in
accounting and has categori"ed it according to Thorne)s included ,odel of Ethical #ecision&
,aking. (!"n)
Article&9
Presentation Order Effects on Accounting Students' Ethical
Judgments
Accounting educators face the increasingly important task of teaching ethics. :et,
there is little empirical evidence on the effectiveness of different ethics instructional methods
on accounting students) ethical judgments. Accounting instructor and author of textbook
some instructive resources erect in a sound and regular method that be supposed to only be
had in a particular progression. As instructor alter to more formless, undefined, and real&
world approach to scholarship. 5owever, these schoolwork attempts to agree on whether
categori"e special effects exist in the chat of ethical scenario. (!"n)
It is not clear whether students who have limited exposure to the accounting education
process and also limited exposure to the accounting professional environment would be prone
to the effect of presentation order. ,oser ;'*+*< found a primacy effect for non&accountants.
=ut once the number of the reasons generated by the participants were controlled, the order
effect was no longer significant. (Ashton and Ashton ET, Al, )*++)
The recent spate of financial reporting scandals and criticisms of accountants for their
role in the scandals, no doubt, has increased the pressure for ethics training and development
in the accounting curriculum. Teaching ethics thus remains a significant challenge to
accounting educators. 8ver the years, the need for integrating ethics into the accounting
curriculum has been emphasi"ed by various parties. .e are expected to vary from subjects
that are sociali"ing to the norm of an accounting firm or the wide&ranging business
environment. .e could be more possible to change their preliminary confidence and,
therefore, be further perceptive to set process and order possessions than practitioners who
have had earlier publicity to ethical issues. 0imilarly, apprentice us% threshold is in all ability
not as a great deal of healthy recogni"ed. (!"n)
Tasks involving an ethical dilemma were chosen for examination. The subject from
getting sidetracked on $uestions of fact, personality and other issues that are not specifically
moral judgments. 0tudents were asked to discuss the ethical implications to the universities
engaging in such activities and to decide whether universities should engage in these types of
cost allocations. (Asare ET, Al, )**%)
A number of avenues for further research should be noted. As discussed, culture may
have a moderating effect on us) ethical decision&making and as such is worthy of further
study. The impact of interactive, visually stimulating multimedia methods of instruction on
males and females warrants further study. In addition, a longitudinal study that incorporates
multiple exposures to web&based ethics instruction over time would provide even greater
insights into the impact of interactive multimedia instruction methods on us) ethical
judgments. (!"n)
Tests of independence were performed to determine whether the order of presentation
affected the student%s final ethics. As accounting education accounting educators have become
concerned more about accounting students% reasoning ability then practitioners are correct in
asserting that reasoning and critical thinking skills are important. (3est ET, Al, )*.*)
The two experiments are as a part of accounting we were prone to regency effects
while the non&accounting business we)re not be addressed in future research. imitations of
this study suggest that the procedure used to elicit the initial belief could have forced us into
processing the information se$uentially. The results of this study lead to several implications
for accounting ethics education. The study extends the literature and provides evidence to
accounting ethics educators on the need for more innovative web&based educational tools to
be developed, codes of professional conduct and ethical decision models, to improve us)
ethical decision&making ability rather than adopting traditional text&book methods. The study
also informs the impact of gender on accounting us) ethical decision&making ability. 1rom a
practical viewpoint, the results of this study have implications for developing more effective
ethics education tool for accounting students. (!"n)
Article&>
Accounting scandals, ethical dilemmas and educational challenges
The role of accountants often accompanies major corporate collapses. (ecent
corporate scandals have set a new low for the accounting profession. It is, after all, the
accountants who have assisted in financial management, prepared financial statements and
audited these statements. As a corollary to this, it can be play a significant role in good
corporate governance and ethical sustainable business practices. Increasingly there are calls
for greater transparency and corporate governance as well as increased adoption of
professional and ethical practices by businesses. Also discussed in this paper is the debate
related to the inade$uacy of university curricula particularly with regard to the influence of
ethics education on accounting graduates. (!"n)
(ecent corporate scandals have set a new low for the accounting profession. It is, after
all, the accountants who have assisted in financial management and findings from the surveys
could not conclusively indicate that students perceived ethics education to have a significant
influence on their ethical behavior but nonetheless they believed that it was still important to
have ethics education in their programmed of study. ;Platt ET, Al, )*+*<
It has also been think that poor $uality professional education is one of the problems
contributing to these scandals. This paper identifies and explores the factors that seemingly
influences and contributes to the perpetuation of accounting and corporate scandals because
of their impact on ethical behavior. (!"n)
This paper started with the findings from the surveys could not conclusively indicate
that students perceived ethics education to have a significant influence on their ethical
behavior but nonetheless they believed that it was still important to have ethics education in
their programmed of study. The practice of issuing professional or legal edicts?standards by
professional and authoritative bodies following accounting or business collapse&type scandals
may be seen as attempts to placate society factors that contribute to accounting and business
scandals that the credibility of financial information provided by businesses has been
undermined by scandals. (Thomas 4 Pitt ET, Al, %&&% 4 %&&5)
To investigate further these issues, we surveyed us to ascertain whether they believe
education can influence ethical behavior. The findings from the surveys could not
conclusively indicate that we perceived ethics education to have a significant influence on the
ethical behavior but nonetheless they believed that it was still important to have ethics
education in their programmed of study. This finding, in itself, suggests that it is still possible
to influence the @thinking) of accounting graduates before they entered the complex world of
business. (!"n)
=y considering the achievements of corporate boards of directors and the senior
officers they hired and supervised. A common feature will be irregularities in financial
reports/ this creates a lack of confidence and uncertainty and reduces the decision usefulness
of such reports that that come into play when managers, auditors and accountants no longer
act in the interests of the public and shareholders?stakeholders. 7orporate values and behavior
is defined by 5iggs as 3The first thing in this game is that there are no absolutes. There are no
blacks and whites. There is no such thing as getting it right&there is only behaviors that tend
to improve the outcomes.4 (-rai and Amernic ET, Al, %&&%)
7urrency is weight in as long as the things we want. .ithout currency we cannot have
a happy life and some would approximate to have more than a happy life. In this slice that a
society of honesty in business contacts the craving to be principal older administration
member focus on suitable best. (!"n)
Inade$uacy of ethics education and directions for accounting education provides that
the corporate values and behavior, accounting graduates will continue to be confronted with a
variety of ethical dilemmas in the work environment. 0ome of these dilemmas may not be
particularly harmful to society. Two surveys were conducted with the first was a small survey
conducted with some senior students at a tertiary institution to analy"e their responses when
faced with $uestionable propositions. (,arrell and -le6ener ET, Al, )**5)
0urvey one was conducted on a master)s level accounting course with 9A students to
find out what their responses would be to situations that reflect some of the underlying
factors that, we argue, contribute to accounting malpractice. The survey study indicate that, as
accounting educators, we need to be aware of how accountants might act in situations that
call for the application of personal values# (Leun and -ooper ET, Al, )**5)
In this paper we explore the character against care for discuss is unsettled. 8ur review
of education can merely have a reasonable power. .e supposed they were morally better to
their peers in terms of how they apparent their peers would act in a morally compromise state
of affairs. (!"n)
Article&B
Ethical awareness of hinese business managers and accountants and
their views on the use of off!boo" accounts
The =usiness ethics has turn out to be a abla"e theme in fresh existence and it have
conventional an rising notice by commerce community and expert body approximately the
world people%s ethical values or business ethical principles have distorted the length of with
the fast economic growth in 7hina, though it leftovers an experiential issue whether such a
modify is a constructive or unenthusiastic expansion to the 7hinese society and economy.
There are clear and considerable difference flanked by the .est and the East in social and
educational development, so as in the common individual confidence and business ethics.
(!"n)
8ff book accounts ;8=As< are not subject to formal budgetary control and they are
the discretionary funds under the control of the management of individual organi"ations and
was derived from the original centrali"ed economic system that was adopted by the 7hinese
government when the 7ommunists took power in '*B*. (Abdolmohammadi, M# 7#, 4
$aker ET, AL, %&&0)
After conducting this research, interesting results were obtained that suggest the
positive impact of passing these courses on ethical behavior of students. In this study, the
ethical behaviors were divided into three aspects- business ethics, personal ethics, and
educational ethics. The ethical awareness was another component in this research. (!"n)
In the complex business practices, in pace with continuing progresses of economic
reforms and business restructuring, ethical awareness or moral value is a component of
education system. 8ne will be more sensitive to ethical issues if he or she has obtained more
education, the 7hinese government%s 3open&door4 policy and gender played a role in
developing moral reasoning and social responsibility, many studies report that religion is an
important influencing factor underlying people% moral values or ethical awareness. (Da"sin,
L# M# 4 Deshpande, 8# P# ET, AL, )**9 4 )**.)
After reviewing the statistical findings, with regard to premise and by comparing the
average of three communities, it was concluded that there is no significant difference between
the people of these three communities in terms of adherence to business ethics. 0ince our
statistical population is consisted of students, a large number of which have little job
experience, it is likely that these students due to lack of work experience and actual dealing
with many possible ethical dilemmas, would have no deep understanding of their reactions
when confronted with ethical dilemmas or unethical behavior. (!"n)
The survey $uestionnaire was designed with two sections. 0ection A contains '2
common vignettes on business ethical issues and 0ection = contains '2 statements pertinent
to the attributes of 8=As under the current 7hinese business environment. (Emerson, T# L#
:#, -onroy, 8# 7#, 4 8tanley, -# W# ET, AL, %&&.)
It was originally intended to divide students into two groups, those who had a course
of ethics in their curriculum and those who had not. After more studies and initial interviews
with a number of students, however, we concluded that there are some students who had not
taken an ethics course formally, but they had become familiar with these issues during their
education via lecturers who had informally included such discussions in their classes, and this
would certainly affect the outcome of the research. (!"n)
#ata collected from the returned $uestionnaires were processed by 0!00 includes
respondent with varied levels of education background. There is no consistent and
substantial difference in the views of respondents with& and without religion over the
unethical business behaviors except for @exaggerated or untruthful advertising. (Peterson, D#,
3hoads, A#, 4 ;auht, $# -# ET, AL, %&&))
.ith regard to the fourth hypothesis, the findings of this study could not demonstrate
the effects of courses of ethics on ethical awareness level. 1or the fifth hypothesis, no
significant difference between male and female students was found and this means that the
level of adherence to ethical principles was identical among both groups. (!"n)
.e analy"e the ethical awareness of 7hinese business managers and ethical awareness
or judgments may be attributed to the specific business environment and traditional business
practices in 7hina. 8ur study found that gender has an effect on ethical awareness or
judgment. In general, female respondents showed a lower level of acceptance or tolerance
than male respondents towards unethical business behaviors. (8tead, W# E#, Worrell, D# L#,
4 8tead, 7# <# ET, AL, )**&)
The students were therefore divided into three groups, those who had taken ethics
courses and are the main objective of the research, and those who had not taken ethics
courses and form the control group, and those who had become familiar with ethical issues
informally and through other classes. It should be noted that in some studies, those people
were studied who had passed ethics courses within a short period of time. (!"n)
Article&C
Ethical Judgments in Accounting: A ognitive!#evelo$mental
Pers$ective
The analysis next begins with an assessment that the use of judgment is also critical
for the development of doing what ought to be done. The next step is to develop the moral
intent and define just what exactly needs to be done. As part of this step the relative strengths
and weaknesses of each decision is weighed by the emotions, perceptions, and sociali"ation
of the decision&maker. The final step is the selection of a given alternative that may or may
not be taken based on the ethical judgment of the leader. (!"n)
=ehavioral standards convey to the outside public the perception that the accounting
practitioner has professional integrity and honesty, and are of high moral caliber. This study
examines the ethical judgments of accountants in public accounting practice. 0ocial, political
and economic events over the last C2 years shaped the decades, the role of the accounting
practitioner has changed in terms of the scope and nature of services provided to clients. In
light of this changing role, the accountant has to confront situations that may give the
appearance of, or in&fact, compromise his or her objectivity. (Armstron, M# ET, AL, )*+5)
The defined model of cognitive decision making, which is often referred to use
pervasively through the majority of accounting ethics research, and is also used for the
insights into causality it provides. As a result of its pervasive use, this model serves as the
foundation of the analysis of survey results completed as part of this dissertation as well. The
7ognitive Ethical #ecision ,aking ,odel is specifically focused on the development of the
research plan in addition to analy"ing the key results. (!"n)
The psychology of moral development includes that where norms are developed and
ideals postulated, moral psychology focuses on the individual%s conception of ethical
behavior. The three levels is to think of them as three different types of relationships between
the self and society%s rules and expectations. ,odifications to the Theory include that the
underlying methodology utili"ed in the measurement and classification of one%s ethical stage
level has been improved. (-ooper, D#, =ayes, D# 4 Wol/, , ET, AL, )*+))
It)s clear from the research cited that it is not possible to indoctrinate accounting
students to achieve higher scores, or further, create higher levels of cognitive development in
them. (ather, it is the development of critical thinking skills in conjunction with a high level
of transparency and accountability being fostered and grown through educational strategies
that center on a wide vantage point of perspectives over merely drilling down into one core
curriculum. The studies indicating accounting being taught as part of a broader liberal arts&
based curriculum being more effective in fostering moral cognitive development is clear.
(!"n)
The research was the lack of a truly objective measurement approach. =ecause of
overt criticism of Dohlberg%s seemingly subjective scoring scheme. The ,oral Eudgment
Interview is basis for evaluating an individual%s ethical stage level is a standardi"ed series of
hypothetical conflicts. 0tandard Issue 0coring measures an individual%s ethical reasoning
capacity, the researcher applies a fairly elaborate scoring techni$ue which carefully examines
and analy"es verbal protocols. (<ratch, A# ET, AL, )*+9)
An auditors) perception of competence and integrity on the part of management was
significantly related to the ongoing professional development of auditors. 7onsistent with
research and other cited researchers, those auditors with higher scores showed that the
combination of integrity perceptions and competence of their organi"ations most influenced
their development. These specific auditors e$uated high compliance on the part of
organi"ation with low integrity as being a sure sign of higher audit risk. Those organi"ations
that exhibited overly high compliance and lower integrity became the focus of greater
concentration on the part of auditors. (!"n)
This research attempted to measure ethical stage both the ,oral Eudgment Interview
;,EI< and the A=7 #ilemma ;A=7<. 0pecifically, 7!As in public practice were interviewed
individually, and their stage scores have been obtained using the issues scoring techni$ue as
previously described. The easiest way to determine each subject%s perception may not be a
truthful representation to an accountant especially if he or she is not in practice as an auditor.
(Libby, 3 ET, AL, )*+))
(esearching the development, ethical decision making approaches, and the adoption
of utilitarian ethics on the part of Taiwanese 7!As begins with a thorough literature review of
these specific topics. The intent of this chapter is to evaluate the research instruments used for
supporting and validating the hypotheses of this study as well. 1or purposes of clarity, this
chapter is organi"ation into three sections, starting with a review of moral development
theories. The second section concentrates on the most commonly used instruments for
completing measurement of ethical judgment and decision&making, with the last section of
the chapter presenting an overview of empirical studies designed specifically to measure
Taiwanese 7!As) relationship to ethical evaluation and ethical intentions and overall moral
development. (!"n)
The self&selection hypothesis is true issues than staff, seniors and supervisors in the
resolution of an ethics dilemma. !olicy Implications that the underlying distribution of
ethical stages If a relationship between ethical stage and certain predictor variables could be
determined with precision, and extended to the general population of 7!A practitioners. An
integral understanding of the ethical judgments of partners is at an ethical level where the
$uality and integrity of their firm%s work product takes priority over marketing and promotion
activities. (:eimark, M# 4 Tinker, T# ET, AL, )*+0)
There is much research to be done to link cognitive development of ethics and broader
development to the aspects of how financial professional make decisions and choose to act.
=ased on these gaps in research there is significant room for additional study and empirical
validation. (!"n)
It is possible for individuals to move to higher stages. Another possibility is to raise
the level of the accounting practitioner such that he or she can better function in a dilemma
prone world. To this end, the first of many future studies that will provide a better
understanding of ethical reasoning and behavior in the context of an ever changing
professional practice. (Torbert, W# ET, AL, )*+')
ower scores of reasoning within accountant groups as careers progress is troubling
and re$uires additional research to understand why this dynamic occur. 1rom the highest
levels of scores for supervisors to the lowest for partners, the degeneration of cognitive ethics
is a paradox in this field. The intention of this literature review is to both discuss the current
state of research in this area in addition to the dynamics of how moral development takes
shape. (!"n)
,indins
.hat is ethics of accountingF
The impact of accounting ethics.
5ow ethics impact on accountingF
5ow it standardi"ed by authorityF
0tudent judgment of ethics.
5ow judge the student ethical accountingF
.hat is accounting scandal and accounting challengesF
5ow ethical awareness can occurF
7ognitive development of accounting.
-onclusion
In this explanation of accounting basics, and throughout the entire website,
accounting ethics will often omit some accounting ethical details and complexities in order to
present clear and concise explanations. This means that you should always seek professional
advice for your specific circumstances.
3ecommendation
All the information and data that we work with is secondary data and intermediate
data. The data I use to made this report collected from the articles, internet and from some
books.
3e/erence
.ikipedia.com
,att !etryni, #emand ,edia ET, A, 3J. of Acc. Ed. 21 (2003) 1164, Ethics
education in accounting- moving toward ethical motivation and ethical behavior.
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accounting- moving toward ethical motivation and ethical behavior.
Thorne)s ET, Al, '**+, 3J. of Acc. Ed. 21 (2003) 1164, Ethics education in
accounting- moving toward ethical motivation and ethical behavior.
1ulmer and 7argile ET, Al, '*+G, 3J. of Acc. Ed. 21 (2003) 1164, Ethics education in
accounting- moving toward ethical motivation and ethical behavior.
!incoffs ET, Al, '*+C, 3J. of Acc. Ed. 21 (2003) 1164, Ethics education in
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#irsmith and Det" ET, Al, '*+G, 3J. of Acc. Ed. 21 (2003) 1164, Ethics education in
accounting- moving toward ethical motivation and ethical behavior.
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1arrell and 7levenger ET, Al, '**B, 3#ritical $%r&p%cti'%& on Accounting 1 (200!)
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incorporating Ad'anc%& in Int%rnational Accounting 2" (2011) 1(31554, Ethical
awareness of 7hinese business managers and accountants and their views on the use
of off&book accounts.
#awsin, . ,. H #eshpande, 0. !. ET, A, '**A H '**G, 3Ad'anc%& in Accounting,
incorporating Ad'anc%& in Int%rnational Accounting 2" (2011) 1(31554, Ethical
awareness of 7hinese business managers and accountants and their views on the use
of off&book accounts.
Emerson, T. . I., 7onroy, 0. E., H 0tanley, 7. .. ET, A, 922G, 3Ad'anc%& in
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Ethical awareness of 7hinese business managers and accountants and their views on
the use of off&book accounts.
!eterson, #., (hoads, A., H Jaught, =. 7. ET, A, 922', 3Ad'anc%& in Accounting,
incorporating Ad'anc%& in Int%rnational Accounting 2" (2011) 1(31554, Ethical
awareness of 7hinese business managers and accountants and their views on the use
of off&book accounts.
0tead, .. E., .orrell, #. ., H 0tead, E. K. ET, A, '**2, 3Ad'anc%& in Accounting,
incorporating Ad'anc%& in Int%rnational Accounting 2" (2011) 1(31554, Ethical
awareness of 7hinese business managers and accountants and their views on the use
of off&book accounts.
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Ethical Eudgments in Accounting- A 7ognitive&#evelopmental !erspective.
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!erspective.
Torbert, .. ET, A, '*+>, 3#ritical $%r&p%cti'%& on Accounting (10) 1, 11)2154,
Ethical Eudgments in Accounting- A 7ognitive&#evelopmental !erspective.