What Is The Most Effective Method Of Integrating Ethics Into The Accounting CurriculumIn The Post-Enron Environment?

Abstract

Should ethics be taught as a separate accounting course or woven through the entire accounting curriculum?  Research indicates that ethics has always been part of the accounting curriculum; unfortunately, AACSB does not require one separate course in ethics before graduating from undergraduate and MBA programs.  In response to the overwhelming amount of recent accounting scandals, most accounting professors are simply applying the Enron case to illustrate audit failure.  However, many professors question whether ethics can be taught, as ethical behavior is formed before students attend college.  Empirical evidence supports this position.