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

Unknown

Research output: Contribution to journal › Comment/debate

15 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

UN SDGs

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

SDG 4 Quality Education

Access to Document

10.1111/j.1835-2561.2006.tb00321.x

Cite this

@article{a4fd0b311ee949b09fe5c768ad6d7272,

title = "IES 4 - ethics education revisited",

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.",

author = "Steven Dellaportas and Philomena Leung and Cooper, \{Barry J.\} and Beverley Jackling",

year = "2006",

month = mar,

doi = "10.1111/j.1835-2561.2006.tb00321.x",

language = "English",

volume = "16",

pages = "4--12",

journal = "Australian Accounting Review",

issn = "1035-6908",

number = "38",

}

TY - JOUR

T1 - IES 4 - ethics education revisited

AU - Dellaportas, Steven

AU - Leung, Philomena

AU - Cooper, Barry J.

AU - Jackling, Beverley

PY - 2006/3

Y1 - 2006/3

N2 - 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.

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.

UR - https://www.scopus.com/pages/publications/77949913818

U2 - 10.1111/j.1835-2561.2006.tb00321.x

DO - 10.1111/j.1835-2561.2006.tb00321.x

M3 - Comment/debate

AN - SCOPUS:77949913818

SN - 1035-6908

VL - 16

SP - 4

EP - 12

JO - Australian Accounting Review

JF - Australian Accounting Review

IS - 38

ER -

IES 4 - ethics education revisited

Abstract

UN SDGs

Access to Document

Other files and links

Fingerprint

Cite this