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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Asian Academy of Management (AAM)
2012
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| Subjects: | |
| Online Access: | http://eprints.usm.my/36576/ http://eprints.usm.my/36576/1/AAMJ_17.1.7.pdf |
| _version_ | 1848877949005070336 |
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| author | Salleh, Arfah Ahmad, Aziuddin |
| author_facet | Salleh, Arfah Ahmad, Aziuddin |
| author_sort | Salleh, Arfah |
| building | USM 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 | 2025-11-15T17:23:34Z |
| format | Article |
| id | usm-36576 |
| institution | Universiti Sains Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T17:23:34Z |
| publishDate | 2012 |
| publisher | Asian Academy of Management (AAM) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | usm-365762017-09-18T08:33:42Z http://eprints.usm.my/36576/ A Scientific Worldview Of Accounting Ethics And Governance Education: The Right Footing Of International Education Standard 4, But... Salleh, Arfah Ahmad, Aziuddin HD28-70 Management. Industrial Management 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 (AAM) 2012 Article PeerReviewed application/pdf en http://eprints.usm.my/36576/1/AAMJ_17.1.7.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 (AAMJ), 17 (1). pp. 1-20. ISSN 1394-2603 http://web.usm.my/aamj/17.1.2012/AAMJ_17.1.7.pdf |
| spellingShingle | HD28-70 Management. Industrial Management 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... |
| topic | HD28-70 Management. Industrial Management |
| url | http://eprints.usm.my/36576/ http://eprints.usm.my/36576/ http://eprints.usm.my/36576/1/AAMJ_17.1.7.pdf |