to be provided to accounting ethics educators. In the third section the different teaching methodologies of accounting ethics will be exposed. The Ignatian Pedagogical Paradigm (IPP), case, experiential methods, reflective learning method and other methods are compared, and their limitations and benefits are included in section three. Furthermore, accounting ethics teachers will be provided with some research and study suggestions relating to these teaching methodologies. The fourth section concludes the current state of accounting ethics education. Some accounting ethics theories will be included in the appendix.2. Different approaches to teaching ethics 2.1 Liberal arts vs. business school The liberal arts approach provides accounting students with broad knowledge and in-depth study of ethics, in order to prepare them to deal with complexity and change. The liberal arts of ethics help students develop an ethical sense and apply knowledge and skills in real-world contexts. Generally, accounting students are required to take elective ethics courses from other majors, such as psychology, politics, and philosophy, and these liberal arts courses introduce students to traditional ethical principles, rather than accounting principles and codes of ethics. Therefore, it is difficult for accounting students to apply these non-accounting ethical principles to accounting ethical dilemmas or ethical decision making. On the other hand, most business schools offer business ethics courses to help both accounting and other business students. During the business ethics course, accounting ethics principles are incorporated into business ethics. Therefore, not only accounting students but also other business students can learn some basic concepts... middle of paper ... a table for incorporating ethics into accounting courses.2.3 Separate course in accounting ethicsA course separate accounting ethics course should be taught by the business school and accounting department, and its objectives are to improve accounting students' moral reasoning skills, introduce codes of accounting professionalism, and help students make ethical decisions in accounting ethical dilemmas . The junior and senior years of college may be the best time to conduct separate courses in accounting ethics, because accounting students have learned fundamental ethical principles from other courses, as well as enough professional accounting knowledge to identify ethical dilemmas. During the lessons of the separate accounting ethics course, both passive and active teaching methodologies are included to improve the effectiveness of accounting ethics training. Furthermore, not only that
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