a separate course specifically for ethics required by all accounting majors (Swanson, 2005; Bernardi and Bean, 2006). While others believe that there should be incremental parts added to certain classes that are already required (Armstrong, 1993; Madison and Schmidt, 2006; Hurtt and Thomas, 2008; Esmond-kiger, 2004). Some claim that it’s not the amount of ethics courses taken, rather the way the classes are taught and who is teaching them (Esmond-kiger, 2004; Hurtt and Thomas, 2008; Liu, Yao, and…
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