Influenciung Ethical Development

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Influencing ethical development: Exposing students to the AICPA Code of Conduct Brief Synopsis
In January of 1988, the members of AICPA decided to use a new Code of Professional Conduct. One of the changes introduced in the new code was its importance for influencing the ethical behavior of future members who plan to work in accounting through education. No one knows how and when the AICPA Code of Professional Conduct and the topic of ethics can be introduced to reinforce the effectiveness of ethics-oriented education. Evidence about the ethical development of students is provided prior to learning the original school courses. In curiosity, the members decided test this hypothesis in different schools that had accounting as a learning opportunity. During this process, it was discovered that accounting students who took an auditing course that restated the AICPA code reasoned at higher levels than students who had not taken the course. There were no differences in knowing right from wrong when the accounting and non-accounting majors were compared prior to an auditing course. There was a significant connection between the seniors' levels of ethical development and the choice of an ethical versus unethical action. It was concluded that an auditing course articulating the "spirit" of the Code can have a positive effect on the ethical behavior of students that plan to be future members of the accounting profession. Statement of Interest

When choosing my topic, I had to ask myself, “Why did I choose accounting as my major in the first place?” The only thing I could come up with was simply because that what I mainly learned about in high school. Back in high school, I was very good at reconciling bank statements and checking invoices and figured why not. My teacher inspired me to be a generation changer; she inspired to become the man society said I would not be. The purpose of choosing this article was to show how making good ethical decisions can have a positive...
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