Quality of Ethics Education in Producing Ethical Future Accountants: A Conceptual Paper

Abstract

The rapid change of time and technology in the business world has now caused it to become increasingly complex. As a part of the business operation, accountants also play a vital role in managing the risks arising from the complexity. Hence, it is important for an accountant to maintain their credibility and always be transparent in handling their job duties. One of the keys is to have good ethics. This paper focuses on how to enhance ethical values among future accountants-the accounting students. Thus, the attention is more on ethics in accounting education. A conceptual framework had been developed to explain this. The aim of this paper is to present a conceptual framework for the relationship between the quality of ethics education in accounting in an effort to produce highly ethical future accountants. The quality of the ethics course will be assessed based on four points which consist of contents, teaching approaches, students' background, and learning approaches. It is expected that this study can contribute to the body of knowledge and research on the development of ethics education in the accounting discipline.