{"id":"https://openalex.org/W2000209259","doi":"https://doi.org/10.1080/09639280701646521","title":"Accounting Education Lags CPE Ethics Requirements: Implications for the Profession and a Call to Action","display_name":"Accounting Education Lags CPE Ethics Requirements: Implications for the Profession and a Call to Action","publication_year":2007,"publication_date":"2007-12-01","ids":{"openalex":"https://openalex.org/W2000209259","doi":"https://doi.org/10.1080/09639280701646521","mag":"2000209259"},"language":"en","primary_location":{"id":"doi:10.1080/09639280701646521","doi":"https://doi.org/10.1080/09639280701646521","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09639280701646521","pdf_url":null,"source":{"id":"https://openalex.org/S169699294","display_name":"Accounting Education","issn_l":"0963-9284","issn":["0963-9284","1468-4489"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Education","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087258590","display_name":"Dann G. Fisher","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I189590672","display_name":"Kansas State University","ror":"https://ror.org/05p1j8758","country_code":"US","type":"education","lineage":["https://openalex.org/I189590672"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Dann G. Fisher","raw_affiliation_strings":["Kansas State University, USA","Kansas State Univ. (USA)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kansas State University, USA","institution_ids":["https://openalex.org/I189590672"]},{"raw_affiliation_string":"Kansas State Univ. (USA)","institution_ids":["https://openalex.org/I189590672"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5085985531","display_name":"Diane L. Swanson","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I189590672","display_name":"Kansas State University","ror":"https://ror.org/05p1j8758","country_code":"US","type":"education","lineage":["https://openalex.org/I189590672"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Diane L. Swanson","raw_affiliation_strings":["Kansas State University, USA","Kansas State Univ. (USA)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kansas State University, USA","institution_ids":["https://openalex.org/I189590672"]},{"raw_affiliation_string":"Kansas State Univ. (USA)","institution_ids":["https://openalex.org/I189590672"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5018035629","display_name":"Jaime J. Schmidt","orcid":"https://orcid.org/0000-0002-2054-8124","observed_orcids":["https://orcid.org/0000-0002-2054-8124"]},"institutions":[{"id":"https://openalex.org/I91045830","display_name":"Texas A&M University","ror":"https://ror.org/01f5ytq51","country_code":"US","type":"education","lineage":["https://openalex.org/I91045830"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jaime J. Schmidt","raw_affiliation_strings":["Texas A&M University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Texas A&M University, USA","institution_ids":["https://openalex.org/I91045830"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5087258590"],"corresponding_institution_ids":["https://openalex.org/I189590672"],"apc_list":{"value":3175,"currency":"USD","value_usd":3175},"apc_paid":null,"fwci":13.8517,"has_fulltext":false,"cited_by_count":61,"citation_normalized_percentile":{"value":0.98237853,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"16","issue":"4","first_page":"345","last_page":"363"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9419000148773193,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9419000148773193,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.03779999911785126,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.016599999740719795,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-ethics-education","display_name":"accounting ethics education","score":0.9129999876022339},{"id":"https://openalex.org/keywords/continuing-professional-development","display_name":"continuing professional development","score":0.9480000138282776},{"id":"https://openalex.org/keywords/ethics-education","display_name":"ethics education","score":0.6449999809265137},{"id":"https://openalex.org/keywords/accounting-curriculum-reform","display_name":"accounting curriculum reform","score":0.7009999752044678},{"id":"https://openalex.org/keywords/conceptual-framework","display_name":"conceptual framework","score":0.5920000076293945},{"id":"https://openalex.org/keywords/professional-ethics-codes","display_name":"professional codes of conduct","score":0.8080000281333923},{"id":"https://openalex.org/keywords/corporate-scandals","display_name":"corporate scandals","score":0.7099999785423279},{"id":"https://openalex.org/keywords/ethics-course-design","display_name":"ethics course design","score":0.4480000138282776}],"concepts":[{"id":"https://openalex.org/C46295352","wikidata":"https://www.wikidata.org/wiki/Q207982","display_name":"Legitimacy","level":3,"score":0.5047961473464966},{"id":"https://openalex.org/C2776748549","wikidata":"https://www.wikidata.org/wiki/Q201610","display_name":"Status quo","level":2,"score":0.5036453604698181},{"id":"https://openalex.org/C47177190","wikidata":"https://www.wikidata.org/wiki/Q207137","display_name":"Curriculum","level":2,"score":0.4936290979385376},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4932202696800232},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.4479958415031433},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.41898080706596375},{"id":"https://openalex.org/C55587333","wikidata":"https://www.wikidata.org/wiki/Q1133029","display_name":"Engineering ethics","level":1,"score":0.4179471433162689},{"id":"https://openalex.org/C59377095","wikidata":"https://www.wikidata.org/wiki/Q538733","display_name":"Applied ethics","level":2,"score":0.41476064920425415},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4104490876197815},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.3532976806163788},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.19640082120895386},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.12763509154319763},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/09639280701646521","doi":"https://doi.org/10.1080/09639280701646521","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09639280701646521","pdf_url":null,"source":{"id":"https://openalex.org/S169699294","display_name":"Accounting Education","issn_l":"0963-9284","issn":["0963-9284","1468-4489"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Education","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:accted:v:16:y:2007:i:4:p:345-363","doi":null,"is_oa":false,"landing_page_url":"http://www.tandfonline.com/doi/abs/10.1080/09639280701646521","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Quality education","score":0.8278999924659729,"id":"https://metadata.un.org/sdg/4"}],"sustainable_development_goals_aurora":[{"display_name":"Peace, justice, and strong institutions","score":0.6899999976158142,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":41,"referenced_works":["https://openalex.org/W120145656","https://openalex.org/W595569460","https://openalex.org/W1498732468","https://openalex.org/W1540243931","https://openalex.org/W1558600619","https://openalex.org/W1559981626","https://openalex.org/W1590749998","https://openalex.org/W1660972282","https://openalex.org/W1823346432","https://openalex.org/W1964576725","https://openalex.org/W1977343928","https://openalex.org/W1985944434","https://openalex.org/W1990904922","https://openalex.org/W1997069325","https://openalex.org/W2011604534","https://openalex.org/W2017559844","https://openalex.org/W2027320617","https://openalex.org/W2027889593","https://openalex.org/W2028181590","https://openalex.org/W2034224755","https://openalex.org/W2046030036","https://openalex.org/W2048368247","https://openalex.org/W2056253127","https://openalex.org/W2071815100","https://openalex.org/W2072355074","https://openalex.org/W2081947039","https://openalex.org/W2082397542","https://openalex.org/W2096719183","https://openalex.org/W2110887306","https://openalex.org/W2135859886","https://openalex.org/W2137650490","https://openalex.org/W2331768872","https://openalex.org/W2883341338","https://openalex.org/W2890559785","https://openalex.org/W2892022744","https://openalex.org/W2895601213","https://openalex.org/W3124872368","https://openalex.org/W4230801243","https://openalex.org/W4240475057","https://openalex.org/W4289258729","https://openalex.org/W4383905236"],"related_works":["https://openalex.org/W4387887115","https://openalex.org/W4411202640","https://openalex.org/W2007300697","https://openalex.org/W4231468148","https://openalex.org/W2515352514","https://openalex.org/W7221242630","https://openalex.org/W70778026","https://openalex.org/W2973992637","https://openalex.org/W129746505","https://openalex.org/W7052562231"],"abstract_inverted_index":{"The":[0,154],"accounting":[1,42,104,141],"profession":[2],"in":[3,12,55,62,76,95,112,139,157],"the":[4,13,27,34,37,49,56,120,130,140,162],"USA":[5],"has":[6,23,45],"experienced":[7],"a":[8,16,71,133,144,165,174],"crisis":[9],"of":[10,15,18,52,73,87,90,108,132,164],"legitimacy":[11],"aftermath":[14],"barrage":[17],"business":[19],"scandals.":[20],"Recent":[21],"legislation":[22],"forced":[24],"reforms":[25],"reinforcing":[26],"need":[28],"for":[29,119,146,172],"additional":[30],"ethics":[31,54,60,81,117,135],"education.":[32],"At":[33],"same":[35],"time,":[36],"external":[38],"pressure":[39],"on":[40,84],"university":[41,103],"degree":[43,148],"programs":[44,65],"been":[46],"to":[47],"maintain":[48],"status":[50],"quo":[51],"inadequate":[53,116],"curriculum,":[57],"even":[58],"while":[59],"courses":[61],"state":[63,107],"CPE":[64,80,152],"have":[66],"grown":[67],"dramatically.":[68],"This":[69,106],"creates":[70],"problem":[72],"bad":[74],"pedagogy":[75],"that":[77,113,124,168],"these":[78],"new":[79],"courses,":[82],"focused":[83],"rote":[85],"delivery":[86],"professional":[88],"codes":[89],"conduct,":[91],"are":[92],"not":[93],"grounded":[94],"conceptual":[96],"frameworks":[97],"which":[98],"should":[99,160],"be":[100,127,161],"provided":[101],"by":[102,129],"programs.":[105],"affairs":[109],"is":[110],"circular":[111],"it":[114],"perpetuates":[115],"education":[118],"profession.":[121],"We":[122],"propose":[123],"this":[125,158],"deficiency":[126],"remedied":[128],"requirement":[131],"stand-alone":[134],"course":[136],"delivered":[137],"early":[138],"curriculum":[142],"as":[143],"foundation":[145],"other":[147],"requirements":[149],"and":[150],"subsequent":[151],"courses.":[153],"first":[155],"step":[156],"direction":[159],"creation":[163],"White":[166],"Paper":[167],"recommends":[169],"specific":[170],"content":[171],"such":[173],"course.":[175]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":6},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":7}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}