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IES 4 — Ethics Education Revisited
Author(s) -
DELLAPORTAS STEVEN,
LEUNG PHILOMENA,
COOPER BARRY J.,
JACKLING BEVERLEY
Publication year - 2006
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2006.tb00321.x
Subject(s) - accounting , professional ethics , political science , function (biology) , set (abstract data type) , engineering ethics , business , law , engineering , computer science , evolutionary biology , biology , programming language
In 2003, the International Federation of Accountants (IFAC) issued a set of International Education Standards (IES). IES 4 Professional Values, Ethics and Attitudes aims to equip candidates for membership of an IFAC member body with the appropriate professional values, ethics and attitudes to function as professional accountants. This paper explores the implications of IES 4 and analyses some of the challenges arising from an international professional accounting body prescribing ethics education. It concludes with an overview of considerations to be addressed to ensure that the implementation of IES 4 is successful .