Abstract The article focuses on the need for a code of ethics for accounting educators. The issues relating to the ethics of accounting educators go beyond the various considerations relating to research. The issues relate also to teaching and service. According to the author, the argument of the existence of codes to which many educators are already subject is the principal argument against a code of ethics for accounting educators. However, this argument itself can be turned into an argument in favor of a separate code of ethics for academic accountants. In addition to the code of ethics of various professional accounting associations, accounting educators may be subject to the "rules and policies" established by employers. It is possible that these various codes and rules may at times conflict. Such conflict may further confuse the role of the professor, which already can be viewed as being somewhat unclear. Thus, an accounting educator may be, in a particular situation, faced with overly complex or conflicting rules or interpretations of rules. A separate and definitive code of ethics for academic accountants may be useful in clarifying issues and serving as a guide for accounting faculty.
Stephen E. Loeb (Tue,) studied this question.