Accounting & Ethics
Accounting Ethics studies how ethics, moral values, and judgment apply to the accounting field. In light of such corporate scandals as Enron and others, the study of the ethics of accounting has grown in popularity and scope. The type of work performed by accountants requires a great deal of ethics. Investors, managers, and the public at large rely a great deal on the financial reports prepared by accountants. Because raw business data often falls on the accountant for interpretation, the accountant needs a strong ethical background to understand ethical procedure, fight corruption, and report illegal behavior.
Due to the importance of ethics in this field, accounting degrees of all levels contain some component that is devoted to ethical accounting. At the associates level, programs focus on ethics as a core piece of their curriculum. The Bachelor’s in Accounting and Ethics fulfills some of the requirements for the Certified Public Accountant (CPA) exam and provides and ethical intensive look into taxation, auditing, and financial reporting. Master’s programs explore compliance management and ethical financial reporting. Doctoral programs focus on independent research into the congruence of accounting and ethics, and prepare students to teach and serve as leaders in the field.