This study divided college students who received liberal arts accounting education into two groups (a traditional accounting-educated group, and a corporate ethics-educated group) to analyze how ethics affect students' ethics.As result of the analysis, there was no statistically significant results showing that had effect on formation ‘21st Century Corporate Ethics’. On other hand, in case grou...

This paper reports the effect of a moral education programme on the ethical judgement making ability of university students. The programme comprises two forms of intervention: a dedicated ethics course and subsequent practical training. A total of 113 accounting students from six Malaysian universities participated in a longitudinal study including three points of data collection, prior to an e...

The integration of the Spanish University System into the European Higher Education Area (EHEA) introduces, among other aspects, competency-based learning (MECD, 2003). For a discipline like accounting this context implies the challenge of introducing ethics into accounting education, since ethical values have been included as a fundamental part of the generic competencies that graduates are re...