Journal of European Economic History journal thumbnail
Volume:3, Issue:1
Citations
130 Views
90 Downloads
Share this article
Useful Links
  • Frequently Asked Questions (FAQs)
Journal of European Economic History
2022, Volume:3, Issue:1 : 7-13
Research Article
Accounting Scandals and Curriculum Redesign: Rethinking Accounting Education for Ethical Judgment, Transparency, and Professional Accountability
 ,
 ,
1
Department of Accounting and Business Ethics, Institute of Management Studies, Pune, India
2
School of Accounting and Business Law, University of Leeds, United Kingdom
3
Department of Accounting and Finance, College of Business Administration, Kuwait University, Kuwait
Abstract

Recurring accounting scandals have significantly undermined public trust in financial reporting and raised persistent concerns about the adequacy of traditional accounting education. High-profile corporate failures—characterized by earnings manipulation, audit breakdowns, governance failures, and ethical lapses—have highlighted the limitations of curricula that prioritize technical rules over professional judgment, ethical reasoning, and critical skepticism. This paper examines the relationship between major accounting scandals and the need for curriculum redesign in accounting education. Drawing on global scandal case evidence, professional education standards, and learning theory, the study proposes a competency-based curriculum redesign framework that integrates ethics, governance, forensic thinking, and technology-enabled transparency into core accounting programs. A mixed-method evaluation model is outlined to assess the effectiveness of redesigned curricula in developing ethical sensitivity, analytical capability, and professional responsibility. The paper concludes with actionable recommendations for educators, accreditation bodies, and policymakers, arguing that meaningful curriculum reform is essential to prepare future accountants capable of preventing, detecting, and responding to financial misconduct.

Keywords
License
Copyright (c) Journal of European Economic History
Creative Commons Attribution License Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
All papers should be submitted electronically. All submitted manuscripts must be original work that is not under submission at another journal or under consideration for publication in another form, such as a monograph or chapter of a book. Authors of submitted papers are obligated not to submit their paper for publication elsewhere until an editorial decision is rendered on their submission. Further, authors of accepted papers are prohibited from publishing the results in other publications that appear before the paper is published in the Journal unless they receive approval for doing so from the Editor-In-Chief.
J Euro Eco His open access articles are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. This license lets the audience to give appropriate credit, provide a link to the license, and indicate if changes were made and if they remix, transform, or build upon the material, they must distribute contributions under the same license as the original.
Recommended Articles
Research Article Open Access
THE INFLUENCE OF ETHNIC DIVERSITY ON EMPLOYEE RETENTION: THE MEDIATING ROLE OF WORKPLACE BELONGINGNESS THROUGH THE LENS OF SOCIAL IDENTITY THEORY
2026, Volume:7, Issue: 3 : 1000-1010
DOI: 10.61336/JEEH/23-3-64
Research Article Open Access
Green Digital Banking and Customer Satisfaction in Indian Public Sector Banks: An Empirical Study of Sustainable Digital Banking Practices
2026, Volume:7, Issue: 3 : 803-817
DOI: 10.61336/JEEH/23-3-54
Research Article Open Access
A Critical Review of Literature on the Effects of Cultural Intelligence on Administrative Behaviour among Head Teachers of Secondary Schools
2026, Volume:7, Issue: 3 : 652-662
DOI: 10.61336/JEEH/23-3-44
Research Article Open Access
FinTech Disruption and Digital Currencies: CBDCs, Crypto Geopolitics, and the Indian Financial Ecosystem
2026, Volume:7, Issue: 3 : 692-699
DOI: 10.61336/JEEH/23-3-48
© Copyright @Banco di Roma, Unless it otherwise mention
Email: support@unicredit-capitalia.eu