Accounting Ethics: How to Stop the Scandals
Dr. Melinda Kushniroff

Abstract
Although research has been done in the ethics learning discipline, implementation in our colleges and universities remains lax at best. With hundreds of college accounting programs in the U.S., why is it difficult to find a college curriculum that emphasizes ethics? Most accounting degree curricula, if they offer an ethics course at all, only offer one class and that often is a small percentage of the overall curriculum – less than 3% in most cases. Yet, if someone were to ask the deans of these colleges if they believed ethics were important, they would almost all answer in the affirmative. The question then becomes why is there not the emphasis on ethics-based coursework?

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