Journal of Business Ethics

, Volume 12, Issue 3, pp 235–243

Ethics in accounting: Values education without indoctrination

  • H. Fenwick Huss
  • Denise M. Patterson

DOI: 10.1007/BF01686451

Cite this article as:
Huss, H.F. & Patterson, D.M. J Bus Ethics (1993) 12: 235. doi:10.1007/BF01686451


The integration of ethics into accounting curricula is a critical challenge facing accounting educators. The ethical subject matter to be covered and the role of the professor in ethical debates in the classroom are important unresolved issues. In this paper, we explore teaching basic values as an integral part of ethics education. Concern about indoctrination of students is addressed and the consistency of values education with the goals of ethics education is examined. A role for ethics researchers in identifying and clarifying the basic values that define our profession is recommended, and suggestions for implementing values education in accounting ethics are provided.

Copyright information

© Kluwer Academic Publishers 1993

Authors and Affiliations

  • H. Fenwick Huss
    • 1
  • Denise M. Patterson
    • 1
  1. 1.School of AccountancyGeorgia State UniversityAtlantaUSA

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