Using a web-based, longitudinal approach for teaching accounting ethics education

Purpose: The purpose of this paper is to provide a description of an innovative web-based ethics module that was designed to integrate ethics education across four accounting courses over two years (second and third year courses) in a large Australian tertiary institution.

Approach: The approach taken in designing the ethics web-based module was to base the foundations of the module on Rest’s (1976) ethical behavior model with the adoption of a longitudinal approach to the coverage of financial reporting ethical issues.

Practical Implications: The key objectives of the module are to improve students’ awareness and sensitivity to accounting ethics, and to foster student learning in an interesting and stimulating manner, leading to in-depth understanding of accounting ethics.

Originality/value of paper: This paper provides a description of an original web-based approach to delivering ethics education to accounting students across four university courses. Its value lies in not only the innovative and interactive ethics education approach but also in providing feedback from students and the profession.