The International Accounting Education Standards Board, an independent standard-setting group within the International Federation of Accountants, has released a paper, "Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs."

"[The paper] is designed to stimulate discussion and debate on the subject of ethics education," said board chairman Henry Saville, in a statement.

Between June 2004 and September 2005, a team of researchers, led by Australia's Dr. Philomena Leung, conducted a literature review, two online surveys of IFAC member bodies and held interviews and focus group discussions with more than 100 individuals to form the basis of their research findings.

The researchers propose the adoption of a flexible framework to assist current and prospective IFAC member bodies with developing and maintaining programs of education on professional values, ethics and attitudes at both the pre- and post-qualifying stages. In addition, an ethics education toolkit including sample course outlines, teaching notes, case studies, video clips of ethical dilemmas and a database of ethics education resource materials, is under development and will be available in September.

The paper can be downloaded at www.ifac.org/store.


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