회계윤리교육의 교과목에 관한 연구: 강의내용 및 강의계획서의 모델 제안

Business ethics is not an option but a necessary business philosophy for enhancing firm’s competitiveness. Ethical management promotes business transparency and simultaneously improves firm’s value and growth potential. As the recent fraudulent accounting practices across nations assure the importance of accounting ethics, there exists much discussion on the reform of the public accounting systems along with the improvement of ethics education.Many researches have been done on the subject of recognizing the significance of ethics education in accounting. Therefore, the present study focuses on the topics and contents of accounting ethics course designed for the college level students. The one-semester lecture consists of three hours per week for fifteen weeks. First half of the fifteen weeks covers ethics theories and business ethics in general. Second half covers professional ethics contents for public and industry accountants. Despite the ongoing controversy over the effectiveness of general ethics education, there is consensus on the necessity of professional ethics education in business school. However, only a few guidelines do exist for the educational contents included in the accounting ethics curriculum. By proposing the detailed lecture contents with systematic guidelines, this study is expected to promote accounting ethics education in terms of class offerings and instructions. Furthermore, the suggested contents can be utilized not only to enhance the accounting students’ awareness of professional ethics necessary to the accounting industry but also to improve the accounting ethics curriculum.