A Framework for the Pedagogy of Accounting Ethics

Faculty tasked with revising the accounting curriculum to incorporate an ethics component may benefit from the experiences reported in the literature. We construct and describe a framework for the pedagogy of accounting ethics based upon extant literature. Our purpose is to present the cumulative contributions to the literature in a fashion that is helpful to educators considering the inclusion or modification of ethics instruction in the accounting curriculum. The framework also serves as a way to motivate additional contributions to the literature with the goal of continuous refinements.