Despite formal ethics education and ethics-related continuing professional education (CPE) requirements, professional accountants continue to play a central role in enabling corporations to make unethical business decisions and take unethical business actions. Several jurisdictions in the United States require ethics education for licensure, but…

This paper explores literature relating to continuing professional development (CPD) and lifelong learning to develop an understanding of how the learning landscape has evolved in recent years, both in the accountancy profession and more widely. Three different perspectives on learning are drawn together and this synthesis is used to develop a…

Drawing on research in the sociology of professions as a reference point, this study examines the practices and perceptions of professional accountants towards the requirements of IES7 on continuing professional development (CPD). Responses from 1310 accountants in the Asia Pacific region suggest while increasing globalisation has led to more…

Imagine a freshly formed team of people who are new to their jobs, assigned by top leadership to meet very ambitious targets in the mission-critical department that collects aged (past-due) payments from the company's largest accounts ... (cue "Mission Impossible" theme). At a large telecommunications company in North America, the Senior…

On July 30, 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 into law. The legislation was crafted by the United States Congress to address issues related to accounting improprieties which came to light during the Enron scandal. The specific purpose of the legislation was "To protect investors by improving the accuracy and…

The simple view of reading (Gough & Tunmer, 1986) proposes that listening comprehension and decoding, properly measured, can account for all of the variance in reading comprehension. We assessed the simple view in community college students. In addition to listening comprehension and decoding, we included measures of oral vocabulary, nonverbal…

Drawing on studies of teachers, accountants and pharmacists conducted in Canada, this essay examines models for assessing professional learning that currently enjoy widespread use in continuing education. These models include professional growth plans, self-administered tests and learning logs, and they are often used for regulatory as well as…

Studies of existing best practices cannot determine whether the current "best" schooling practices could be even better, less costly, or more effective and/or improve at a faster rate, but we can discover a cost effective menu of schooling options and each item's minimum cost through market accountability experiments. This paper describes…

The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

Continuing Professional Development (CPD) is a major issue in post-compulsory education at the start of the twenty-first century. This paper reports the results of a recent survey of accountancy members which explored attitudes towards CPD in relation to employability, career success and professional identity. Attitudes to CPD are chiefly…

An exploratory study conducted at George Brown College in Toronto, Canada between 2007 and 2009 investigated language learning with mobile devices as an approach to augmenting ESP learning by taking learning outside the classroom into the real-world context. In common with findings at other community colleges, this study identified inadequate…