A Proposed Structure for an Accounting Ethics Course

The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of teaching ethics across the curriculum, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration