Verbum Incarnatum: An Academic Journal of Social Justice


We should be teaching ethics to our business accounting students, and the appropriate ethics course is approved by the Texas State Board of Public Accountancy, and includes "ethical reasoning, integrity, objectivity, independence, and other core values. " This paper examines the genesis of the course ACCT -1318. Ethics for Accounting and Business. currently offered in !he H-E-B School of Business and Administralion accounting curriculum. Can ethics be taught? The weltanschauungs (world-views) of some students can be changed. The thrust of the course is for students to develop systematic and rational processes for identification of stakeholders, identification of operational issues presented in cases, and identification of alternative courses of action to evaluate in terms of ethical thought. Students read parts of Catholic doctrine and write precis of parts of the Pastoral Letter on Catholic Social Teaching (I 986). In addition to the case analyses students write two essays early iri the course describing the structure, process and purposes of an essay, and the systematic and rational process they intend to use for case analysis. The course has received peer review approval from the Texas State Board of Public Accountancy, and is designed to acquaint accounting students with the .fundamentals of the Code of Professional Conduct of the accounting profession. The course uses the case method in a seminar classes to develop students' skills in writing, analysis, and critical thinking. Students look past their preconceived notions of right and wrong, examine the consequences of actions in light of the major concepts of ethical thought. and conduct ethical reasoning.

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