Title

Integrating ethics into an undergraduate tax planning course at a university in Hong Kong

Document Type

Journal article

Source Publication

Journal of Business Ethics Education

Publication Date

1-1-2014

Volume

11

First Page

179

Last Page

198

Publisher

NeilsonJournals Publishing

Keywords

Applied philosophy Business and Professional Ethics, Teaching Philosophy

Abstract

Recent scandals involving accounting firms raise serious concerns about ethical attitudes in the provision of professional tax services. Enhancing the ethics education of prospective tax professionals presents a means through which this situation can be improved. In order to promote such educational development, this study describes the infusion of an ethics intervention in a tax planning course at a university in Hong Kong. Also, the findings of an exploratory survey into theeffect of the course on student attitudes towards the ethicality of tax avoidance and evasion are reported. The findings show that student attitudes towards the ethicality of tax avoidance, but not towards tax evasion, became more critical following the course. Several opportunities for future research are proposed

DOI

10.5840/jbee2014119

Print ISSN

16495195

E-ISSN

20444559

Publisher Statement

Copyright © 2014 NeilsonJournals Publishing.

Access to external full text or publisher's version may require subscription.

Full-text Version

Publisher’s Version

Recommended Citation

Simmons, R. S. (2014). Integrating ethics into an undergraduate tax planning course at a university in Hong Kong. Journal of Business Ethics Education, 11, 179-198. doi: 10.5840/jbee2014119