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
Language
English
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