An Overview of Accounting Ethics Course In Undergraduate Program Curriculum In Indonesia
DOI:
https://doi.org/10.26740/jaj.v9n2.p95-110Keywords:
accounting ethics, accounting undergraduate program, curriculumAbstract
This research describes the status of accounting ethics course in accounting undergraduate program curriculum in Indonesia, which is based on the data available from the National Accreditation Agency for Higher Education website. The sample consists of 60 programs which have an accreditation status of A and the status is not expired yet. The result suggests that the majority of the programs offer an accounting-specific course and only a few of them have two stand-alone course on ethics in their curriculum. Not much differences are found regarding the naming of the course. Variations are observed regarding the course placement, nature of the course and the required prerequisites. Suggestions given include covering accounting ethics topic in the curriculum, preferably in a stand-alone course, or integrating it into other courses if a stand-alone one is not feasible and making sure that the learning outcomes related to accounting ethics are actually covered.
References
AACSB. (2016). Eligibility Procedures and Accreditation Standards for Accounting Accreditation.
AACSB. (2017). Eligibility Procedures and Accreditation Standards for Business Accreditation.
AACSB Ethics Education Task Force. (2004). Ethics Education in Business Schools.
Abdolmohammadi, M.J. & Reinstein, A. (2012). Practising Accountants Views of the Content of Accounting Ethics Courses and Course Effects on Attitudes and Behavior. Advances in Accounting Education: Teaching and Curriculum Innovations. Vol. 13, pp. 213-236. https://doi.org/10.1108/S1085-4622(2012)0000013014
Act No. 12 of 2012 on Higher Education.
Blanthorne, C. (2017). Designing A Theme-Based Ethics Course in Accounting. Advances in Accounting Education: Teaching and Curriculum Innovations. Vol. 20, pp. 135-140. DOI: https://doi.org/10.110 8/S1085-462220170000020006
Bean, D.F. & Bernardi, R.A. (2005). Accounting Ethics Course: A Professional Necessity. The CPA Journal. Vol. 75, No. 12, pp. 64-65.
Bean, D.F. & Bernardi, R.A. (2007). Accounting Ethics Course: Do They Work? The CPA Journal. Vol. 77, No. 1, pp. 64-67.
Bernardi, R.A. & Bean, D.F. (2006). Ethics in Accounting Education: The Forgotten Stakeholders. The CPA Journal. Vol. 76, No. 7, pp. 56-57.
Chawla, S.K., Khan, Z.U., Jackson, R.E., Gray III, A.W. (2015). Evaluating Ethics Education for Accounting Students. Management Accounting Quarterly, winter 2015. Vol. 16, No. 2, pp. 16-25.
Dellaportas, S. (2006). Making a Difference with A Discrete Course on Accounting Ethics. Journal of Business Ethics. Vol. 65, pp. 391-404. DOI: 10.1007/s10551-006-0020-7
Duska, R., Duska, B.S. & Ragatz, J. (2011). Accounting Ethics 2nd edition. Wiley-Blackwell. DOI: https://doi.org/10.100 2/9781444395907
Graham, C.M., Kelly, P., Massey, D.W., & Van Hise, J. (2014). One Size Does Not Fit All Different Strategies for Teaching Accounting Ethics. Research on Professional Responsibility and Ethics in Accounting. Vol. 17, pp. 139-157. DOI: https://doi.org/10.1108/S1574-0765(2013)000017008
https://banpt.or.id/direktori/prodi/pencarian_prodi, accessed on 14 December 2017.
http://kkni-kemenristekdikti.org/asset/pdf/draft/ 6160301_PROGRAM_STUDI_S1_AKUNTANSI.pdf, accessed on 13 December 2017.
IAESB. (2017). Handbook of International Education Pronouncements.
IAI. (2016). Kode Etik Akuntan Profesional.
IESBA. (2016). Handbook of the Code of Ethics for Professional Accountants.
IFAC. (2003). Rebuilding Public Confidence in Financial Reporting
IFAC. (2006). Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs.
Jackling, B., Cooper, B.J., Leung, P., Dellaportas, S. (2007). Professional Accounting Bodies Perceptions of Ethical Issues, Causes of Ethical Failure and Ethics Education. Managerial Auditing Journal. Vol. 22, Issue 9, pp. 928-944. DOI: https://doi.org/10.1108 /02686900710829426
Klein, G. (2016). Ethics in Accounting: A Decision Making Approach, Wiley.
Klimek, J. & Wenell, K. (2011). Ethics in Accounting: An Indispensable Course? Academy of Educational Leadership Journal. Vol. 15, No. 4, pp. 107-118.
Koumbiadis, N. & Pandit, G.M. (2014). Has the AICPA Changed the Accounting Profession for Better or Worse? The Case of Educational Change. Journal of Accounting & Organizational Change. Vol. 10, Issue 2, pp. 190-215. DOI: https://doi.org/10.1108/JAOC-07-2012-0054
Levy, D. & Mitschow, M. (2008). Accounting Ethics Education: Where Do We Go from Here? Research on Professional Responsibility and Ethics in Accounting. Vol. 13, pp. 135-154. DOI:https://doi. org/10.1016/S1574-0765(08)13007-2
Marzuki, M., Subramaniam, N., Cooper, B.J., Dellaportas, S. (2017). Accounting academics teaching self-efficacy and ethics integration in accounting courses: A Malaysian study. Asian Review of Accounting, vol. 25 issue 1, pp. 148-170. DOI: https://doi.org/10.1108/ARA-09-2015-0088
McDonald, G.M. (2004). A Case Example: Integrating Ethics into the Academic Business Curriculum. Journal of Business Ethics. Vol. 54, pp. 371-384. DOI: https://doi.org/10.1007/s10551-004-1826-9
Mintz, S.M. & Morris, R.E. (2014). Ethical Obligations and Decision Making in Accounting: Text and Cases 3rd edition. .McGraw Hill.
Nicholson, C.Y. & DeMoss, M. (2009). Teaching Ethics and Social Responsibility: An Evaluation of Undergraduate Business Education at the Discipline Level. Journal of Education for Business, pp. 213-218. DOI:https://doi.org/10.3200/joeb.84.4.213-218
Rezaee, Z., Szendi, J., Elmore, R.E. & Zhang, R. (2015). Corporate Governance and Ethics Education: Viewpoints from Accounting Academicians and Practitioners. Advances in Accounting Education: Teaching and Curriculum Innovations. Vol. 13, pp. 127-158. DOI: https://doi.org/10.1108/S10854622(2012)0000013011
Rutherford, M.A., Parks, L., Cavazos, D.E., White, C.D. (2012). Business ethics as a required course: Investigating the factors impacting the decision to require ethics in the undergraduate business core curriculum. Academy of Management Learning & Education, vol. 11, no. 2, pp. 174-186 DOI: http://dx.doi.org/10. 5465/amle.2011.0039
AACSB. (2017). Eligibility Procedures and Accreditation Standards for Business Accreditation.
AACSB Ethics Education Task Force. (2004). Ethics Education in Business Schools.
Abdolmohammadi, M.J. & Reinstein, A. (2012). Practising Accountants Views of the Content of Accounting Ethics Courses and Course Effects on Attitudes and Behavior. Advances in Accounting Education: Teaching and Curriculum Innovations. Vol. 13, pp. 213-236. https://doi.org/10.1108/S1085-4622(2012)0000013014
Act No. 12 of 2012 on Higher Education.
Blanthorne, C. (2017). Designing A Theme-Based Ethics Course in Accounting. Advances in Accounting Education: Teaching and Curriculum Innovations. Vol. 20, pp. 135-140. DOI: https://doi.org/10.110 8/S1085-462220170000020006
Bean, D.F. & Bernardi, R.A. (2005). Accounting Ethics Course: A Professional Necessity. The CPA Journal. Vol. 75, No. 12, pp. 64-65.
Bean, D.F. & Bernardi, R.A. (2007). Accounting Ethics Course: Do They Work? The CPA Journal. Vol. 77, No. 1, pp. 64-67.
Bernardi, R.A. & Bean, D.F. (2006). Ethics in Accounting Education: The Forgotten Stakeholders. The CPA Journal. Vol. 76, No. 7, pp. 56-57.
Chawla, S.K., Khan, Z.U., Jackson, R.E., Gray III, A.W. (2015). Evaluating Ethics Education for Accounting Students. Management Accounting Quarterly, winter 2015. Vol. 16, No. 2, pp. 16-25.
Dellaportas, S. (2006). Making a Difference with A Discrete Course on Accounting Ethics. Journal of Business Ethics. Vol. 65, pp. 391-404. DOI: 10.1007/s10551-006-0020-7
Duska, R., Duska, B.S. & Ragatz, J. (2011). Accounting Ethics 2nd edition. Wiley-Blackwell. DOI: https://doi.org/10.100 2/9781444395907
Graham, C.M., Kelly, P., Massey, D.W., & Van Hise, J. (2014). One Size Does Not Fit All Different Strategies for Teaching Accounting Ethics. Research on Professional Responsibility and Ethics in Accounting. Vol. 17, pp. 139-157. DOI: https://doi.org/10.1108/S1574-0765(2013)000017008
https://banpt.or.id/direktori/prodi/pencarian_prodi, accessed on 14 December 2017.
http://kkni-kemenristekdikti.org/asset/pdf/draft/ 6160301_PROGRAM_STUDI_S1_AKUNTANSI.pdf, accessed on 13 December 2017.
IAESB. (2017). Handbook of International Education Pronouncements.
IAI. (2016). Kode Etik Akuntan Profesional.
IESBA. (2016). Handbook of the Code of Ethics for Professional Accountants.
IFAC. (2003). Rebuilding Public Confidence in Financial Reporting
IFAC. (2006). Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs.
Jackling, B., Cooper, B.J., Leung, P., Dellaportas, S. (2007). Professional Accounting Bodies Perceptions of Ethical Issues, Causes of Ethical Failure and Ethics Education. Managerial Auditing Journal. Vol. 22, Issue 9, pp. 928-944. DOI: https://doi.org/10.1108 /02686900710829426
Klein, G. (2016). Ethics in Accounting: A Decision Making Approach, Wiley.
Klimek, J. & Wenell, K. (2011). Ethics in Accounting: An Indispensable Course? Academy of Educational Leadership Journal. Vol. 15, No. 4, pp. 107-118.
Koumbiadis, N. & Pandit, G.M. (2014). Has the AICPA Changed the Accounting Profession for Better or Worse? The Case of Educational Change. Journal of Accounting & Organizational Change. Vol. 10, Issue 2, pp. 190-215. DOI: https://doi.org/10.1108/JAOC-07-2012-0054
Levy, D. & Mitschow, M. (2008). Accounting Ethics Education: Where Do We Go from Here? Research on Professional Responsibility and Ethics in Accounting. Vol. 13, pp. 135-154. DOI:https://doi. org/10.1016/S1574-0765(08)13007-2
Marzuki, M., Subramaniam, N., Cooper, B.J., Dellaportas, S. (2017). Accounting academics teaching self-efficacy and ethics integration in accounting courses: A Malaysian study. Asian Review of Accounting, vol. 25 issue 1, pp. 148-170. DOI: https://doi.org/10.1108/ARA-09-2015-0088
McDonald, G.M. (2004). A Case Example: Integrating Ethics into the Academic Business Curriculum. Journal of Business Ethics. Vol. 54, pp. 371-384. DOI: https://doi.org/10.1007/s10551-004-1826-9
Mintz, S.M. & Morris, R.E. (2014). Ethical Obligations and Decision Making in Accounting: Text and Cases 3rd edition. .McGraw Hill.
Nicholson, C.Y. & DeMoss, M. (2009). Teaching Ethics and Social Responsibility: An Evaluation of Undergraduate Business Education at the Discipline Level. Journal of Education for Business, pp. 213-218. DOI:https://doi.org/10.3200/joeb.84.4.213-218
Rezaee, Z., Szendi, J., Elmore, R.E. & Zhang, R. (2015). Corporate Governance and Ethics Education: Viewpoints from Accounting Academicians and Practitioners. Advances in Accounting Education: Teaching and Curriculum Innovations. Vol. 13, pp. 127-158. DOI: https://doi.org/10.1108/S10854622(2012)0000013011
Rutherford, M.A., Parks, L., Cavazos, D.E., White, C.D. (2012). Business ethics as a required course: Investigating the factors impacting the decision to require ethics in the undergraduate business core curriculum. Academy of Management Learning & Education, vol. 11, no. 2, pp. 174-186 DOI: http://dx.doi.org/10. 5465/amle.2011.0039
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Published
2018-04-28
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Limijaya, A. (2018). An Overview of Accounting Ethics Course In Undergraduate Program Curriculum In Indonesia. AKRUAL: Jurnal Akuntansi, 9(2), 95–110. https://doi.org/10.26740/jaj.v9n2.p95-110
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