Global Ethics Collide In Online Accounting Education
...University of Houston-Downtown
Dr. Dahli Gray, CPA, CMA, CFE, Strayer University
ABSTRACT
Contrasting philosophies (e.g., utilitarian, deontology), this paper addresses global student cultural differences regarding ethical considerations within online accounting education. General comparisons are made within a discussion of equality between traditional face-to-face versus online education. Suggestions are provided to facilitate harmonization of diverse ethical perspectives in online accounting education where the student population continues to diversify.
INTRODUCTION
Madison and Schmidt (2006) addressed “… the academic community’s failure to perform its duty responsibly…” regarding teaching ethics in accounting classrooms (p. 99). Their research was limited to traditional face-to-face classrooms located within North American. Many traditional classrooms are incorporating dimensions of online teaching and learning if not moving completely online.
For example, traditional brick-and-mortar programs (e.g., University of Nebraska, University of Maryland, University of St. Francis) offer many traditional courses enhanced with online components plus courses that are totally online. Online schools (e.g., Jones International University, University of Phoenix) have grown and are prospering in the 21st century.
This paper extends the work of Madison and Schmidt (2006) by considering the following two questions: 1. When is it ethical to teach online? The underlying assumption is the equality between the face-to-face and online courses. 2. What is the “ethical” or “professional” mandate on the instructor to insure than an online course is equivalent to the face-to-face course?
The Institute for Higher Education Policy (1999) reviewed research on the effectiveness, but not the ethics, of distance learning in higher education....
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