IES 4 - ethics education revisited

Steven Dellaportas; Philomena Leung; Barry J. Cooper; Beverley Jackling

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

IES 4 - ethics education revisited

Steven Dellaportas, Philomena Leung, Barry J. Cooper, Beverley Jackling

Research output: Journal Publication › Comment/debate

14 Citations (Scopus)

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.

Original language	English
Pages (from-to)	4-12
Number of pages	9
Journal	Australian Accounting Review
Volume	16
Issue number	38
DOIs	https://doi.org/10.1111/j.1835-2561.2006.tb00321.x
Publication status	Published - Mar 2006
Externally published	Yes

ASJC Scopus subject areas

Accounting

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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10.1111/j.1835-2561.2006.tb00321.x

Cite this

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AU - Leung, Philomena

AU - Cooper, Barry J.

AU - Jackling, Beverley

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AB - 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.

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M3 - Comment/debate

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ER -

IES 4 - ethics education revisited

Abstract

ASJC Scopus subject areas

UN SDGs

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