A scientific worldview of accounting ethics and governance education: the right footing of International Education Standard 4, but…
This paper is a critique of the approach in which the issue of accounting ethics and governance has been tackled through education. In light of the existence of the International Education Standard (IES) 4 specifically on ethics as the relevant framework developed by the International Federation of...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Asian Academy of Management and Penerbit Universiti Sains Malaysia
2012
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| Online Access: | http://psasir.upm.edu.my/id/eprint/15037/ http://psasir.upm.edu.my/id/eprint/15037/1/A%20scientific%20worldview%20of%20accounting%20ethics%20and%20governance%20education%20the%20right%20footing%20of%20International%20Education%20Standard%204%2C%20but%E2%80%A6.pdf |
| _version_ | 1848842564700995584 |
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| author | Salleh, Arfah Ahmad, Aziuddin |
| author_facet | Salleh, Arfah Ahmad, Aziuddin |
| author_sort | Salleh, Arfah |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | This paper is a critique of the approach in which the issue of accounting ethics and governance has been tackled through education. In light of the existence of the International Education Standard (IES) 4 specifically on ethics as the relevant framework developed by the International Federation of Accountants (IFAC), the discussion in this paper centres on the requirement of IES 4 and the manner it is suggested for implementation. Based on the ontological and epistemological reality of the world as reflected in science which also parallels religion and Eastern belief system, we are sceptical of the degree of representation of reality of the model of ethics and governance that is currently upheld by accounting curriculum designers. A framework on ethics education that is more holistic is proposed. |
| first_indexed | 2025-11-15T08:01:08Z |
| format | Article |
| id | upm-15037 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T08:01:08Z |
| publishDate | 2012 |
| publisher | Asian Academy of Management and Penerbit Universiti Sains Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-150372019-05-08T07:50:32Z http://psasir.upm.edu.my/id/eprint/15037/ A scientific worldview of accounting ethics and governance education: the right footing of International Education Standard 4, but… Salleh, Arfah Ahmad, Aziuddin This paper is a critique of the approach in which the issue of accounting ethics and governance has been tackled through education. In light of the existence of the International Education Standard (IES) 4 specifically on ethics as the relevant framework developed by the International Federation of Accountants (IFAC), the discussion in this paper centres on the requirement of IES 4 and the manner it is suggested for implementation. Based on the ontological and epistemological reality of the world as reflected in science which also parallels religion and Eastern belief system, we are sceptical of the degree of representation of reality of the model of ethics and governance that is currently upheld by accounting curriculum designers. A framework on ethics education that is more holistic is proposed. Asian Academy of Management and Penerbit Universiti Sains Malaysia 2012 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/15037/1/A%20scientific%20worldview%20of%20accounting%20ethics%20and%20governance%20education%20the%20right%20footing%20of%20International%20Education%20Standard%204%2C%20but%E2%80%A6.pdf Salleh, Arfah and Ahmad, Aziuddin (2012) A scientific worldview of accounting ethics and governance education: the right footing of International Education Standard 4, but…. Asian Academy of Management Journal, 17 (1). pp. 131-150. ISSN 1394-2603; ESSN: 2180-4184 http://web.usm.my/aamj/17-1-2012.html |
| spellingShingle | Salleh, Arfah Ahmad, Aziuddin A scientific worldview of accounting ethics and governance education: the right footing of International Education Standard 4, but… |
| title | A scientific worldview of accounting ethics and governance education: the right footing of International Education Standard 4, but… |
| title_full | A scientific worldview of accounting ethics and governance education: the right footing of International Education Standard 4, but… |
| title_fullStr | A scientific worldview of accounting ethics and governance education: the right footing of International Education Standard 4, but… |
| title_full_unstemmed | A scientific worldview of accounting ethics and governance education: the right footing of International Education Standard 4, but… |
| title_short | A scientific worldview of accounting ethics and governance education: the right footing of International Education Standard 4, but… |
| title_sort | scientific worldview of accounting ethics and governance education: the right footing of international education standard 4, but… |
| url | http://psasir.upm.edu.my/id/eprint/15037/ http://psasir.upm.edu.my/id/eprint/15037/ http://psasir.upm.edu.my/id/eprint/15037/1/A%20scientific%20worldview%20of%20accounting%20ethics%20and%20governance%20education%20the%20right%20footing%20of%20International%20Education%20Standard%204%2C%20but%E2%80%A6.pdf |