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Does Exposure to a Code of Professional Ethics Help?

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Does Exposure to a Code of Professional Ethics Help?

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Issues in Accounting Education, (Fall 1987), 207-219. This paper examines the impact on students of exposure to the AICPA Code of Professional Ethics. Two hundred senior students were asked to complete a questionnaire dealing with the ethical practises in a case. Results were analyzed on the basis of student major with the assumption that accounting students had been exposed to the code. There were some differences between majors with accounting students having more ethical views. Furman, F.K., Teaching Business Ethics: Questioning the Assumptions, Seeking New Directions, Journal of Business Ethics, (January 1990), 31-38. Most of the leading business ethics textbooks begin with principles of ethical behaviour and then attempt to apply these principles to ethical problems in business. The author believes that few students in a ten week business ethics course acquire the ability to reason out ethical problems at a sophisticated level. There are also questions about the transferability of

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