"Accounting education ought to prepare future professionals to enter a principle-based, rules-oriented field of … activity wherein technical knowledge of accounting standards (principles, rules and decision-procedures) and ethical awareness …'s adherence to the principles of the accounting profession, by individuals and firms who follow the appropriate rules, act …

"The book Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited … well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting … students, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful …

Introduction -- Elements of difficulty in introductory accounting -- Human cognitive architecture -- Cognitive load …

1. Introduction -- 2. Elements of difficulty in introductory accounting -- 3. Human cognitive architecture -- 4 …