Ethics and Accounting Education: A Divergent Discourse
Since the Asian financial crisis in 1997; international community; including thepolicy makers and researchers have raised concerns that accounting practices and standards lack adoption of adequate degree of ethical consideration in many countries. This concern is further augmented with the subsequent global financial crisis in 2007 -2008; together with collapses of large corporate entities. In this context, researchers have called for the need to increase the ethical decision making skills in managers (Canales et al, 2010, Cant, and Kulik, 2010, Nelson et al, 2012). The increased scrutiny from global community and the standards set by the various professional bodies have created pressure on the educators integrating ‘ethics’ in the accounting curriculum. Nevertheless, there appears a substantive contrast in terms of integration of ethics in curriculum between the developed and developing countries. Despite there is a variation of the delivery pedagogy; developed countries have either teach ‘ethics’ as stand-alone or integrated it in their accounting curriculum (Thomas (2012). In contrast; the empirical evidence obtained through this research suggests that there are more actions needed to place ‘ethics’ as a pivotal concept in accounting curriculum in developing countries.