Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Ethics and postsecondary accounting curriculum in Bahrain: Perspective from faculty members

Kousay Said
  • Kousay Said
  • Department of Accounting, College of Business Administration, University of Bahrain, P.O. Box: 32038, Kingdom of Bahrain.
  • Google Scholar
Khaled Ibrahim Al-Tarawneh
  • Khaled Ibrahim Al-Tarawneh
  • Department of Accounting, College of Business Administration, University of Bahrain, P.O. Box: 32038, Kingdom of Bahrain.
  • Google Scholar


  •  Accepted: 23 September 2013
  •  Published: 30 September 2013

Abstract

 

Recent corporate scandals have led to renewed calls for ethics education for the accounting profession. Academic institutions employ variety of teaching methods and place a substantial level of emphasis when teaching ethics to accounting students. We report on a questionnaire survey of accounting faculty members at Bahraini universities to investigate the perceptions on the issue of incorporating ethics into accounting curriculum.  Our survey results on faculty members show that ethics should be taught to accounting students as an extremely important topic. Respondents are considering the development of abilities needed to deal with ethical dilemmas as highly significant issue. Offering ethics as integrated with other accounting courses is the most popular option. Most faculty members expressed an interest in teaching ethics.               

 

Key words: Accounting ethics, ethics education accounting curriculum, accounting scandals, stand-alone courses, Bahrain.