Accountants' Perspectives and Experiences of the Need to Include Ethics Courses in Accounting Education and Curriculu

The specific problem addressed by this study was the need to examine the perspectives of accountants on the inclusion of social responsibility and ethics courses in accounting programs in university education to improve the social responsibility practices and ethical decision-making behaviors of certified public accountants. Higher education institutions with accounting programs, the students, and the graduates will be impacted by this study. This study used the ethical theory of Social responsibility. The study used a case study design. The population for this study was accountants. Specifically, the population was accountants who were licensed by the Department of Regulatory Agencies Colorado and who worked with various firms and organizations. The sample was 5 to 10 accountants, who were interviewed to analyze the experiences of ethics inclusion in accounting education. Also included in the sample were certified public accountants working in higher education. The research questions were: how do accountants perceive the inclusion of social responsibility and ethics courses in the accounting curriculum will benefit the accounting profession when employees perceive they are socially responsible individuals? What is the impact of accountants' perspectives about social responsibility in their ethical decision-making behaviors? How do accountants' perspectives as a socially responsible individual affect their ethical decision-making behavior? The result for research question one was that ethics courses were perceived as helpful in practice. The results for research question two were (1) social responsibility increased by the perception of being a stakeholder, and (2) ethics is an internal trait. The result for research question three was the participants believed that being a CPA entailed obligations of corporate social responsibility including economic responsibility, legal responsibility, ethical responsibility, and philanthropic responsibility. In conclusion, through the findings of the study, I help policymakers and leaders of academic education as well as accounting students. I help policymakers and leaders to re-assess the need to incorporate ethics and social responsibility courses into the accounting curriculum.