Debate on Ethics in Accounting Education: The Views of Our Forgotten Stakeholders

Abstract

The National Association of State Boards of Accountancy (NASBA) recently issued RULES 5-1 AND 5-2 EXPOSURE DRAFT. At the present time NASBA is in the process of reviewing the comments that have been received. The views of practicing professionals and academics are certainly considered and invaluable to the review process. However, the views of students, who are actively involved in pursuing accounting degrees, are seldom received and should be considered by accounting professionals involved in establishing the requirements to sit for the CPA examination in the New York. As part of an Advanced Accounting course at a private college located in New York State, thirty students were required to write a paper and take a position on the NASBA proposal for additional ethics courses as well as discuss and support the decision they advocate. Both male and female accounting students are in favor of NASBA’s proposal for additional ethics courses by a two to one ratio.