The Role of Christian Faculty in Restoring Accounting Professionalism

Abstract

In light of decreasing public perception, The Pathways Commission of the American Accounting Association currently drew increased attention to the study of ethics in the accounting curriculum. In spite of decades of implementation and research, accounting education has struggled to define effective objectives and delivery methods of ethics education. Further, there is evidence accounting professors are reticent to teach
ethics courses. This paper explores the unique voice of faculty at faith-based institutions in this discussion. Given the unique incentive structures, familiarity with integration, and freedom to be more student-centered, Christian faculty have much to contribute to accounting ethics, research, and pedagogy. This paper ends with suggestions of integration techniques and research studying the impact of accounting ethics education at faithbased institutions.