accounting

(17) Loeb, Stephen. "The Evaluation of “outcomes” of Accounting Ethics Education." Journal of Business Ethics 10.2 (1991): 77-84. Web. 22 Jan. 2014

Summary:

Evaluation of accounting ethics education is important, because both internal and external stakeholders, such as universities and public policy makers would like to consider the results of these new programs. Including ethics as part of the accounting curriculum in higher education improves both the development of educational materials relating to accounting ethics and the conferences for accounting faculty in the area of accounting ethics. Several accounting committees and individual accounting ethics educators have focused on developing materials relating to accounting ethics. Because so much effort on the inclusion of ethics in accounting education, this article focuses on the evaluation of the outcomes of these efforts. First of all, after responding to the encouragement to consider the inclusion of ethics in accounting education, faculty members have to spend more time in preparation of course materials and lectures on accounting ethics. In addition, the allocation of time on accounting ethics in each accounting course must incur some opportunity costs. Also, AAA and other accounting firms spend both money and time on conferences on accounting ethics education and the development of accounting ethics materials. Therefore, the evaluation of outcomes of accounting ethics education is necessary to ensure these efforts are appropriate and to provide important suggestions about modifications and changes. Additionally, the evaluation is important to keep indoctrination at a minimum level and encourage critical thinking and analysis for accounting majors. Second, there is no spe...

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...author did not state how the evaluation result can improve further accounting ethics education. The lack of related information can be considered in future research opportunities. For instance, the evaluation result of student performance after introducing ethics topics in accounting courses can help educator modify the methodologies and techniques for accounting ethics education. The evaluation result of instructor performance can encourage more educators to focus on researching of accounting ethics areas. Also, the assessment of course and program indicates the roles of colleges, programs, and corporations in accounting ethics education. All these outcomes assessments should be categorized and analyzed carefully, incorporating with the improvement of accounting ethics education materials and techniques, in order to achieve the general goals of ethics education.