회계윤리의 교육과정설계를 위한 방향

Since ethics management now becomes a competitive power for the 21st century business entities, it is not just a matter of choice any more. The ultimate effects of ethics management should be increasing the entity’s value by enhancing its management transparency and management performances.While managers have a great deal of information on the entities, investors and creditors don’t. Their most important data to evaluate the management performances are the audited financial statements. Therefore, accounting transparency forms groundwork of ethics management. But the recent world-wide accounting scandals are making a new challenge for accounting education, and raise the issue of the importance of ethical behaviors. The major causes for the serious problems in accounting ethics are from individual’s unethical behaviors, lack of ethical awareness and lack of responsibility.The accounting education should play an essential role in equipping both corporate accountants and public accountants with regards to the importance of ethics, and should help them develop their capabilities to behave ethically. However, today’s accounting education has neglected providing systematic ethics education and emphasizing on its importance with various reasons, even though accounting educators have already reached consensus on its necessity and significance. Among the various reasons why the accounting ethics education has been absent so far is the lack of proper accounting ethics education programs. Therefore, the purpose of this study is to aid to develop the accounting ethics education programs, through focusing on the matter of what, how, and who educates the accounting ethics, and on the areas of course study organizing, ethics education modeling, case study developing, and curriculum designing, and so forth.