Ethics and curriculum design of accounting programmes in a developing country: a qualitative insight
Date
2021
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Accounting Education
Abstract
The paper explores curriculum design and drivers of ethics in
universities and professional accounting bodies in Ghana.
Data were collected through individual face-to-face interviews.
The study revealed that ethics in the curricula of universities and
professional bodies are integrated within and across subjects and
within all levels of programmes. Also, ethics is integrated using a
combination of stand-alone, embedded and narrative
approaches. Factors such as faculty initiative, industry demand,
international benchmarking and modernisation are some of the
drivers of ethics in the universities and the professional
accounting bodies. Accounting educators need to understand the
nature and drivers of ethics in the design of accounting curricula
in order to improve the ethical practices of accounting graduates.
The study is among the few that adopts an in-depth qualitative
approach in highlighting the nature of ethics curriculum design
for universities and professional bodies.
Description
Research Article
Keywords
Curriculum design, universities, Ghana