ETHICS EDUCATION - THE ROLE OF ACADEMIA, PROFESSIONAL ORGANIZATIONS AND GOVERNMENTAL LICENSING BODIES

Abstract

In this paper, we look at the relationship between innovations in ethics education and state licensing bodies’ requirements in the United States. While the paper looks specifically about professional/governmental agencies in the United States, the concepts apply internationally. The authors review ethics course requirements for all fifty state boards of accountancy by examining each state board websites and calling the state boards. Only nine of the fifty U. S. State Boards of Accountancy examined require universities to teach ethics in a college course. Of these, nine states: two require universities to teach accounting ethics; two require business ethics; two require business or accounting ethics; and three allow for business, accounting, or general (philosophy) ethics. Some colleges and universities use a stand-alone ethics course, while others teach ethics as a component included in several courses in the curriculum. The Illinois and Texas State Boards of Public Accountancy require their approval of the ethics course instruction, syllabus, and text. This raises an interesting question for colleges, universities and state licensing boards: What is the optimal way to teach ethics to accounting students and to what degree should the state play role in establishing university requirements for ethics education?