Teaching Accounting Ethics in BS Courses

The main purpose of this paper is to evaluate the necessity of including the accounting ethics course in accounting curriculum. Although a part of ethical principles of accounting profession is included in auditing course, it seems, according to its importance, that this subject is very sensitive and needs more attention. Therefore it should be presented as a new course (3 credits) in accounting curriculum.

This research has been done in 2 steps. At first, the necessity of including accounting ethics course in the curriculum of BS of accounting in Iran was examined. Then, a survey was conducted to determine whether accounting ethics is included in the curriculum of 150 top-world universities or not. Finally, a sample course design was presented.

Our findings confirm the necessity of including the accounting ethics course in curriculum of BS courses in accounting.

Because of importance of public confidence for accounting profession, and based on the opinion of accounting experts and teachers, it is recommended that the accounting ethics course should be added to accounting curriculum in BS courses.