A Code of Ethics for Academic Accountants?

This article deliberates on the code of ethics for academic accountants. It is informed that in the year 1980, an American Accounting Association (AAA) committee was charged, in part, with considering the need for, and feasibility of, developing a code of ethics and rules of professional conduct for accounting academics. It is informed that the accounting literature evidences a growing interest in the teaching of ethics which indicates that accounting academics are increasingly called upon to teach ethics and they will increasingly be looked upon as role models by students and others. Many academic accountants are required to comply with a variety of professional codes of ethics and employer-related rules and policies. However, the diversity of the academic accounting milieu makes difficult the adoption of a code of ethics. The AAA Committee on Academic Independence indicated that it is highly unlikely given the voluntary nature of the AAA that a meaningful enforcement procedure could be developed for a code of ethics established by the AAA.