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The Ethics Development Model Applied To Declining Ethics in Accounting
Author(s) -
ALBRECHT W. STEVE,
HILL NED C.,
ALBRECHT CONAN C.
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.tb00323.x
Subject(s) - business ethics , accounting , engineering ethics , applied ethics , meta ethics , ethical issues , normative ethics , information ethics , psychology , business , political science , public relations , law , engineering
This paper presents the Ethics Development Model (EDM) as a lens by which to view declining ethics in accounting and other business professions. The paper also provides a background on fraud (one type of ethical breakdown) and its causes. The EDM comprises personal ethical understanding, application of ethics to business situations, ethical courage and ethical leadership. The model is applied to declining ethics, teaching styles and educational responsibility .