Professional development online

Ethics education for accountants and business managers

Abstract

The teaching of business ethics is well-documented in the literature. However, in nearly all studies participants were undergraduate or postgraduate students without professional work experience, with little information on the professional development of practising professionals. This research, sponsored by the Australian National Institute of Accountants, goes some way toward addressing this gap. Students in this project were professional accountants and business managers studying the course Business and Professional Ethics online, in which a community of learners approach was central. Results from a pre- and post-course questionnaire designed to measure students’ ethical sensitivity and attitudes showed improved understanding of their responsibilities as professionals and greater sensitivity to three of five aspects of the Code of Ethics for Professional Accountants. Furthermore, students were highly satisfied with the course. This study, whilst not generalisable, provides a case study that may be transferable to professional studies in other disciplines.