In this paper I discuss the advantages and challenges of using active learning, when teaching an accounting ethics course offered in higher education (see Footnotes 1 and 6 ). The willingness of an instructor to use active learning in an accounting ethics course may be influenced at least in part by that instructor’s assessment of the advantages and challenges of using active learning. Consequently, my paper may be of assistance to instructors with experience in teaching an accounting ethics course and to instructors who are preparing to teach their initial accounting ethics course.

ABSTRACTMy paper considers two questions relating to the roles that education in college and university degree programs and in continuing professional education (CPE) programs play in the social control of the public accounting profession. These questions consider how: (1) educators should respond to the possibility that outside stakeholders might misinterpret the effect of ethics education in accounting degree programs in colleges and universities and ethics-related CPE, and (2) CPE should be used in the public accounting profession's disciplinary process. An assessment process and content similarity are suggested as ways to approach issues raised by the first question. CPE is most appropriate as a sanction when a Certified Public Accountant (CPA) in public accounting unintentionally violates an ethical standard of the public accounting profession and an effort is being made to rehabilitate the CPA. However, if a CPA in public accounting intentionally violates an ethical standard of the public accounting profession, the appropriateness of using CPE as a sanction in an effort to rehabilitate the CPA is controversial and requires research. Both questions and their discussion in the paper draw on comments in Waithe and Ozar (1990).

Journal of Legal Studies EducationVolume 20, Issue 1 p. 61-88 TEACHING CORPORATE SOCIAL RESPONSIBILITY IN BUSINESS LAW AND BUSINESS ETHICS CLASSROOMS Daniel T. Ostas, Daniel T. Ostas James G. Harlow, Jr., Chair of Business Ethics and Professor of Legal Studies, Michael F. Price College of Business, University of Oklahoma, Norman, Oklahoma.Search for more papers by this authorStephen E. Loeb, Stephen E. Loeb Ernst & Young Alumni Professor of Accounting and Business Ethics, Robert H. Smith School of Business, University of Maryland, College Park, Maryland. The authors wish to thank Professor Lee E. Preston for his thoughtful comments on an earlier version of this paper. All errors remain our own.Search for more papers by this author Daniel T. Ostas, Daniel T. Ostas James G. Harlow, Jr., Chair of Business Ethics and Professor of Legal Studies, Michael F. Price College of Business, University of Oklahoma, Norman, Oklahoma.Search for more papers by this authorStephen E. Loeb, Stephen E. Loeb Ernst & Young Alumni Professor of Accounting and Business Ethics, Robert H. Smith School of Business, University of Maryland, College Park, Maryland. The authors wish to thank Professor Lee E. Preston for his thoughtful comments on an earlier version of this paper. All errors remain our own.Search for more papers by this author First published: 06 May 2008 https://doi.org/10.1111/j.1744-1722.2002.tb00094.xCitations: 8 Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat Citing Literature Volume20, Issue1December 2002Pages 61-88 RelatedInformation

Limitations in healthcare funding require hospitals to find more effective ways to utilize resources. An effective patient management system is critically dependent on the accurate analysis of individual patient outcomes and resource utilization. In the current paper, a management-oriented decision support model is thus proposed to assist health system managers in improving the efficiency of their systems. In the first stage of the model, the key variables affecting system efficiency, as well as their causal relationships, are identified through causal maps. Efficiency is measured by the total time spent in the system. In the second stage, a Bayesian Belief Network (BBN) is employed to represent both the conditional dependencies and uncertainties of the key variables. In the third stage, a sensitivity analysis is performed using a BBN to determine the most critical variable(s) in terms of impact on the system. Finally, strategies to improve system efficiency are proposed. The suggested decision support system is applied to the tomography section in the radiology department of a private hospital in Turkey.

This article describes our team teaching of asemester long course in business ethics taught oneevening a week to mostly part-time MBA students. Wediscuss the differences and similarities in ourbackgrounds, disciplines, and preferred teachingstrategies. Our team teaching approach, thesubject matter, and teaching strategies are alsodiscussed. A typical session of the course is brieflydescribed. We discuss how student performance isevaluated. Finally, we provide some thoughts on teamteaching a business ethics course and briefly commenton our redesign of this business ethics course in afour Saturday schedule.

This study found a similar result in samples of university students from England and New Zealand to other countries, that males outperform females on financial literacy quizzes. While males outperformed females on a simple compound interest question in both countries, both genders in New Zealand outperformed their English counterparts on questions relating to credit card interest, income tax rates and a more complex compound interest question. Attitudes to student debt were then compared between the two countries, where it was found that among the English sample, females were less likely to see the future benefits of higher education than their male counterparts. These findings will be of particular interest to those providing products and courses in the personal finance sector.

This study locates Islamic accounting within the wider context of globalisation and imperialism. It elaborates on the role played by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) in sustaining the imperialism-accounting nexus in key Islamic finance markets. Building on the “collaborative theory of imperialism”, we specifically highlight the role of internal collaborators associated with AAOIFI like Islamic Financial Institutions (IFIs), regulatory bodies and Muslim elites, including ulama (Sharia scholars), in the process of aligning AAOIFI with the international accounting harmonisation (IAH) project. Relatedly, we expound on tensions faced by AAOIFI as it attempts to integrate into the IAH project but meanwhile retain its Islamic character and appeal to the Muslim populace. Here, we demonstrate how AAOIFI, like IFIs, engages in an “identity staging” exercise to appear Islamic, while retaining and protecting the interests of Muslim and western elites through the continued support of the accounting-imperialism nexus.

This paper examines the effect that information technology (IT) investments have on the industry cost of equity capital. We find that industry IT intensity, defined as the relative amount of IT investment to total fixed asset expenditures, is negatively related to the industry cost of equity capital. These results indicate that industries with higher levels of IT investment have lower cost of equity capital. We also find that the relation between IT intensity and cost of equity capital changes over time. Initially, investors viewed IT investments as risky ventures and demanded higher levels of cost of equity (or higher return on their investment) for those industries investing in IT. However, beginning in the 1980s, as IT became more reliable, more cost effective, and had the ability to transform businesses, investors viewed IT Intensity as a positive business strategy with less associated risks and reduced their required cost of equity capital (or lower return on their investment). Extrapolating from our industry results, IT investments allow firms to potentially raise capital at a lower price so they have more assets to employ, indicating that IT investments can be a key factor for business success.

In this paper we describe the principal activities of the initial implementation in May of 1996 of one of the “Experiential Learning Modules (ELMs)” entitled “Business Ethics” (UMCP 1995, p. 7) that is part of the full-time MBA program at the College of Business and Management (Maryland Business School) of the University of Maryland at College Park (UMCP). Additionally, we briefly consider the location of this Business Ethics ELM in the curriculum of the Maryland Business School's full-time MBA program. We also outline how the Business Ethics ELM was developed. Further, we provide a discussion and a short conclusion.

This paper expands the literature on accounting ethics education by considering the teaching of ethics in accounting doctoral education. Some of the ethical issues that might be addressed in accounting doctoral education are reviewed. A number of matters relating to teaching ethics to accounting doctoral students are considered. The paper concludes with a summary and some final remarks.

Abstract The article focuses on the need for a code of ethics for accounting educators. The issues relating to the ethics of accounting educators go beyond the various considerations relating to research. The issues relate also to teaching and service. According to the author, the argument of the existence of codes to which many educators are already subject is the principal argument against a code of ethics for accounting educators. However, this argument itself can be turned into an argument in favor of a separate code of ethics for academic accountants. In addition to the code of ethics of various professional accounting associations, accounting educators may be subject to the "rules and policies" established by employers. It is possible that these various codes and rules may at times conflict. Such conflict may further confuse the role of the professor, which already can be viewed as being somewhat unclear. Thus, an accounting educator may be, in a particular situation, faced with overly complex or conflicting rules or interpretations of rules. A separate and definitive code of ethics for academic accountants may be useful in clarifying issues and serving as a guide for accounting faculty.

In this article we review the principal directions that an American Accounting Association committee has taken in the past three years to encourage the teaching of ethics in accounting programs and/or courses in higher education. We also (1) briefly comment on the place of accounting ethics in both higher education and continuing professional education and (2) provide some brief final comments.

This article explores five important issues relating to the evaluation of ethics education in accounting. The issues that are considered include: (a) reasons for evaluating accounting ethics education (see Caplan, 1980, pp. 133–35); (b) goal setting as a prerequisite to evaluating the outcomes of accounting ethics education (see Caplan, 1980, pp. 135–37); (c) possible broad levels of outcomes of accounting ethics education that can be evaluated; (d) matters relating to accounting ethics education that are in need of evaluation (see Caplan, 1980, p. 136); and (e) possible techniques for measuring outcomes of accounting ethics education (see Caplan, 1980, pp. 144–49). The paper concludes with a discussion of the issues under consideration.

Abstract Both accountants and accounting students should be aware and informed of several aspects of whistle blowing. This paper considers four major elements of a program to assist accounting faulty who wish to include whisetleblowing as modules or units in an accounting curriculum. These four elements are: (1) the goals of modules or units relating to whistleblowing; (2) the teaching techniques that could be used; (3) the individuals who should teach whistleblowing; and (4) the place of modules or units on whistleblowing in accounting curricula.

In this paper, we consider the licensing of and codes of ethics that affect the accountant not in public accounting, the potential for an accountant not in public accounting encountering an ethical conflict situation, and the moral responsibility of such accountant when faced with an ethical dilemma. We review an approach suggested by the National Association of Accountants for dealing with an ethical conflict situation including that association's position on whistleblowing. We propose another approach based on the work of De George (1981), in which both internal and external whistleblowing are possible alternatives, for use by management accountants in an ethical conflict situation. Finally, we consider the implications of our analysis for management accounting. While most of the analysis centers on management accountants, we note the likely applicability of the analysis to accountants in the public sector.

The paper traces the development of the accounting profession's own standards relating to tax practice. When appropriate, the nature and effect of government regulation on the profession's own standards are noted. It was determined that the accounting profession has been slow in developing standards for self-regulation in the area of tax practice. This may be related to two factors: (1) the existence of strong government regulation of tax practice, and (2) the diverse nature of the occupational groups engaged in tax practice.