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Volume:3, Issue:1
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Journal of European Economic History
2022, Volume:3, Issue:1 : 1-6
Research Article
Cultural Dimensions of Ethics Education in Accounting: A Cross-Cultural Pedagogical Perspective
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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,
Abstract

Ethics education is a critical component of accounting programs worldwide, given the profession’s fiduciary responsibility to the public and its role in ensuring transparency, accountability, and trust. However, ethical perceptions, values, and decision-making processes are deeply influenced by cultural contexts. This research article explores the cultural dimensions of ethics education in accounting, examining how national, societal, and organizational cultures shape ethical understanding, teaching approaches, and learning outcomes. Drawing upon cross-cultural theories, professional standards, and global accounting education literature, the study analyzes the challenges and opportunities of delivering ethics education in culturally diverse classrooms. A conceptual framework is proposed to integrate cultural sensitivity into accounting ethics curricula. The paper concludes that culturally responsive ethics education enhances moral reasoning, professional judgment, and global competence among accounting students. Implications for educators, institutions, and professional bodies are discussed, along with directions for future research.

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