Work

IES 4 — Ethics Education Revisited

Year: 2006

Type: article

Abstract: In 2003, the International Federation of Accountants (IFAC) issued a set of International Education Standards (IES). IES 4 Professional Values, Ethics and Attitudes aims to equip candidates for membership of an IFAC member body with the appropriate professional values, ethics and attitudes to function as professional accountants. This paper explores the implications of IES 4 and analyses some of the challenges arising from an international professional accounting body prescribing ethics education. It concludes with an overview of considerations to be addressed to ensure that the implementation of IES 4 is successful.

Source: Australian Accounting Review

DOI: 10.1111/j.1835-2561.2006.tb00321.x

Authors: STEVEN DELLAPORTAS, PHILOMENA LEUNG, BARRY J. COOPER, BEVERLEY JACKLING

Institutions: Deakin University, Victoria University

Language: English

Topic: Accounting Education and Careers

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Quality education

Open Access status: green

OpenAlex ID: W2054464070

FWCI: 6.365

Cites: 43

Cited by: 19

Related to: 10