Open AccessA Framework For Discussing Ethics In Principles Of Accounting
Author(s) -
Jeanne M. David,
Patrick Wirtz
Publication year - 2011
Publication title -
journal of business case studies
Language(s) - English
Resource type - Journals
eISSN - 2157-8826
pISSN - 1555-3353
DOI - 10.19030/jbcs.v6i1.860
Subject(s) - accounting , engineering ethics , meta ethics , focus (optics) , class (philosophy) , information ethics , value (mathematics) , normative ethics , applied ethics , sociology , psychology , political science , computer science , epistemology , business , engineering , law , philosophy , physics , optics , machine learning
The main focus of the discussion in this paper is on the principles or introductory level of accounting and is applicable for all students in the class, but much of its content is equally applicable to upper level accounting classes and our accounting majors. Early and Kelly (2004) and Clikeman (2003) support the value of ethics education in heightening a student’s moral reasoning skills. “The goals of ethics education are creating an awareness of ethical dilemmas and providing methods of resolution.” (Haas 2005)