Why an emphasis on accounting ethics?
Solcher: In other professions, there are counterbalances. For instance, for every doctor there is a patient. In accounting, there is somewhat of a third-party ‘disconnect,’ so there must be trust based on whether the CPA is absolutely ethical. In order to take the Uniform CPA Exam in Texas, you must first complete a three-hour accounting ethics class. UT Dallas recently began offering its accounting ethics course online. The online option provides student flexibility and is also an attractive option for accounting professionals who are moving to Texas and need to take the course. Troutman: These kinds of courses help students recognize ‘situational’ ethics and analyze different ways to apply accounting ‘rules.’ During the semester, a great deal of discussion takes place. Students keep an ethics journal with weekly entries focusing on situations that arise in their personal lives. The goal is to sensitize them to ethics and enable them to at least confront the issues. Importantly, we em
