Accounting Educator’s Role in Preventing Corruption

Abstract

Accountancy profession plays a major role in detecting and reducing corruption, and accountancy profession is a crucial part of strong national governance architectures that confront corruption, in partnership with good government and strong business. Professional ethics and education are the key in tackling corruption. This simple paper will discuss accounting educator's role in preventing corruption. We know that auditor (as an accountancy profession) is produced by university, and accounting educators are included in learning process at university, so they have responsibility about corruption. Educationists have noted that school or university have appropriate settings for moral education because their main goal is student learning, and the purpose of learning is to promote students' cognitive development. Teaching values education is an essential tool for the construction of democratic and values-driven societies, and for building a strong moral foundation. Accounting educator can use Anti Corruption Education (ACE), which it's curricula may integrate the institutional level (faculty, university), the curricular level (course design, modules), and the instrumental level (specific methodologies) to create significant learning for students and generate a synergic and holistic effect on student's acquired knowledge, not only in terms of competences but also in terms of attitude.