期刊名称：Geografia : Malaysian Journal of Society and Space
电子版ISSN：2180-2491
出版年度：2015
卷号：11
期号：6
页码：87-97
出版社：Universiti Kebangsaan Malaysia
摘要：Ethics in accounting education become a vita l issue after a spate of recent accounting scandals that involves multinational companie s such as Enron, Sunbea m, Waste Manage ment, a nd Worldcom, and Malaysian companies such as Transmille Group and Southern Bank Bhd. This paper examines the findings of an in-depth study that analysed the perception of five Malaysian accounting educators on the question of integrating ethics into accounting curriculum. Utilising the constant comparison method comprising purposive sampling, in-depth interviews, direct observation and documentary analysis the study explored the importance of incorporating ethics into the curriculum, its problems and the factors that enc ouraged accounting educator to inte grate ethics in their teaching. The findings revealed that while accounting educators believed in the inte gration of ethics in accounting curriculum and the nurturing of ethical accountants, there are certain barriers such as time constraints, lack of knowledge, skills and competency in the task, and lack of reference materials to be used in teaching accounting ethics
关键词：accounting; accounting c urriculum; ethics; integration of ethics; educator; teaching
