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

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Research output: Contribution to journal › 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

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10.1111/j.1835-2561.2006.tb00321.x

Cite this

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IES 4 - ethics education revisited

Abstract

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