Ethics Curriculum in Accounting Courses: Examination of Student Perceptions of Delivery Methods

Abstract

The authors explore student perceptions about the need for ethics instruction within an undergraduate accounting curriculum. Students enrolled in an online, undergraduate accounting courses were sampled. The purpose of this study was to specifically examine students’ preference between using a stand-alone approach to teaching ethics or using an integrated model. Results included suggest that over 92% of students desire an ethics component within the curriculum. And, 56% of the participants prefer an integrated model. Results suggest that ethics courses should include case studies, real-world ethical situations, and ethical dilemma consideration. The beneficiaries of the study include students, faculty, administrators, textbook providers, and curriculum designers, among others.