Incorporating Professional Ethics Throughout an Accounting Curriculum - Ethics Article Review

Ethics article Review

The article chosen to review is, “Incorporating Professional Ethics throughout an Accounting Curriculum”. This article discusses how many accountant programs struggle to ensure that ethics is set into the business curriculum of a student. Accountant students are training to enter an establishment based on code of conduct and code of ethics. Therefore, accounting programs should accentuate why ethics is a necessary part of the business studies.

The assigned reading which is Accounting Concepts and Applications of chapter one describes scandals and falsifications done by accountants in the business world. When the public relies on an accountant to process accurate expenses and do what is morally correct and this is not the case, the public’s confidence level in accountancy becomes weakened. In some cases companies may lose business due to these types of falsifications. The Security Exchange and Commission have to take action to see that the public’s confidence in the accounting profession is restored. (University of Phoenix, 2005) This article also relates to the class readings because once a student who majors in accountant is well aware of what the morals and code of ethic conducts are and how he or she will encounter the accountant profession, then persuasions of scandals can be eliminated. In an accounting profession consequences that entail scandals and fraud want to be prevented and avoided. This is why ethics is an important process for a student to understand thoroughly before entering corporate America. The article emphasizes that on a modular approach. This form of approach includes ethics courses which last for approximately 50 minutes during a class session.

A modular approach runs along the same guidelines as the technical course work. Katina Mantzke, Gregory Carnes, and William Tolhurst are the authors of this article who started the Modular Approach. Over the past few years the authors have included an ethics project in two courses, and the instructor introduces ethics modules in week 2 of the course, which touches briefly on the theoretical underpinnings of ethics and focuses on practical evaluation of ethical dilemmas. (Mantzke, Carnes, Tolhurst 2005)

I would apply this article to the University of Phoenix and how students learn to imply ethics and decision making to our curriculum. By being affiliated with this type of University many of the instructors have taught these courses passing on the knowledge of how ethics is