Research Article

IMPLEMENTING EFFECTIVE ETHICS TRAINING IN BAHRAINI ACCOUNTING EDUCATION: INSIGHTS AND RECOMMENDATIONS

ISSN: 3067-2473

DOI Prefix: 10.5281/zenodo.

Authors: Ahmed M Al-Hamadi, Layla R Al-Farsi
Published: Volume 11, Issue 2 (2024)
Date: February 10, 2025

Abstract

The debate over the necessity of ethics education for accounting students has been ongoing, with prior research revealing a lack of consensus on its importance (Piper et al., 1993; McDonald & Donleavy, 1995; Peppas & Diskin, 2001). The occurrence of high-profile corporate scandals, such as the Enron debacle and the collapse of Arthur Andersen, has intensified calls for enhanced ethics training within the accounting profession. These scandals highlighted significant lapses in ethical judgment among accounting firms and professionals, contributing to substantial financial and reputational damage (O’Leary, 2009). This paper examines the role of ethics education in addressing these issues, arguing that integrating comprehensive ethics training into accounting curricula could mitigate future ethical breaches and reinforce the integrity of the profession. By analyzing the impact of ethics education on professional behavior and examining case studies of accounting failures, the paper aims to underscore the importance of fostering ethical awareness and decision-making skills among accounting students.