BUSINESS ETHICS IN PUBLIC ACCOUNTING: ETHICAL DILEMMAS FACED BY TODAY’S PUBLIC ACCOUNTANTS AND ITS IMPLICATION TO ACCOUNTING EDUCATION

Abstract

This paper focuses on the critical topic of ethics in public accounting. This paper draws on several important concepts related to ethical reasoning contained in existing research on ethics in the public accounting field. To obtain insights from the ethical dilemmas faced by accountants, a survey was sent to accountants who currently work in a public accounting capacity. The paper attempts to connect some of the existing ethics and moral reasoning literature to actual ethical dilemmas that professionals in the public accounting field experience today. Finally, the paper expands the discussion to explore the implications to ethics education in accounting.