Accounting Educator’s Role in Preventing Corruption

DOI

10.2991/aebmr.k.200305.057How to use a DOI?

Keywords

accounting educator, corruption, values education, anti corruption education

Abstract

Accountancy profession plays a major role in detecting and reducing corruption, and accountancy profession is a crucial part of strong national governance architectures that confront corruption, in partnership with good government and strong business. Professional ethics and education are the key in tackling corruption. This simple paper will discuss accounting educator’s role in preventing corruption. We know that auditor (as an accountancy profession) is produced by university, and accounting educators are included in learning process at university, so they have responsibility about corruption. Educationists have noted that school or university have appropriate settings for moral education because their main goal is student learning, and the purpose of learning is to promote students’ cognitive development. Teaching values education is an essential tool for the construction of democratic and values-driven societies, and for building a strong moral foundation. Accounting educator can use Anti Corruption Education (ACE), which it’s curricula may integrate the institutional level (faculty, university), the curricular level (course design, modules), and the instrumental level (specific methodologies) to create significant learning for students and generate a synergic and holistic effect on student’s acquired knowledge, not only in terms of competences but also in terms of attitude.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nelvirita
PY  - 2020
DA  - 2020/03/10
TI  - Accounting Educator’s Role in Preventing Corruption
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 106
EP  - 110
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.057
DO  - 10.2991/aebmr.k.200305.057
ID  - 2020
ER  -