Ethics Inclusion in Accounting Learning: Establishing a Convergence Model of Education Stakeholders According to International Federation of Accountants

Abstract

This paper aims to know the extent of ethics learning in accounting education including the role of education institutions, faculty and accounting students in order to support the effectivity of ethics learning. Research finding based on literature study method discovers the effectivity of ethics learning which indicated by students perceive about the importance of ethics behaviour that contributes to their attitude in accounting practices and then it also effects to their professionalization and responsibility. In addition the curriculums and learning facilities of education institutions, perceive and ethics training of faculty, working experiences, extrinsic motivation and student knowledge also influence to the effectivity of ethics learning. The limitation of this research is the method of research which only use literature study so that the forward research suggest to use other research method as survey, lab study or case study to produce empirical research.

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