The ethics model reported in this paper represents part of a larger project that mapped the delivery of technical and generic skills and attributes in an undergraduate commerce degree. The larger project identified the technical and generic skills and attributes both required by the accounting professional bodies and expected of graduates by an Australian University. The project mapped the delivery of those identified generic skills and attributes against the current teaching and assessment practices within an undergraduate accounting degree. During the course of conducting the larger project, development of an ethical perspective was identified by the profession, industry, and higher education institutions as an important attribute for commerce graduates. This paper will present a model of the laddered development of an understanding of business ethics by students within an undergraduate accounting degree. The model proposed takes the form of a schematic of the hierarchical levels and the developmental phases necessary for the acquisition by students of an appreciation of business ethical issues.
|Title of host publication||British Accounting Association, Accounting Education Special Interest group 2006|
|Place of Publication||UK|
|Publication status||Published - 2006|
|Event||British Accounting Association, Accounting Education Special Interest group 2006 - Royal Holloway, London, UK, United Kingdom|
Duration: 01 May 2006 → …
|Conference||British Accounting Association, Accounting Education Special Interest group 2006|
|Period||01/05/06 → …|
McGrath, D., & Murphy, D. (2006). Deconstructing the delivery of ethics in a commerce degree: a model to map the development of ethical skills in an accounting undergrauate degree. In British Accounting Association, Accounting Education Special Interest group 2006 BAA.