Title: Accounting education and business ethics after Enron: the European illusion

Authors: Christine Noel, Stephane Trebucq

Addresses: Grenoble Business School, Department of Accounting, Law and Finance, 12 rue Pierre Semard, 38000 Grenoble, France. ' University Montesquieu of Bordeaux IV, 29 rue de la cape, R. Biarritz Ap.F/28, 33200 Bordeaux, France

Abstract: Have the lessons of the Enron case actually led to a radical transformation of the educational practices and content of accounting education in Europe? Nothing could be more uncertain. This paper studies the consequences of the Enron affair on accounting education in Europe. The Enron affair is widely used by teachers to attract the interest of accounting students, but educational methods used to teach accounting in European business schools have not fundamentally changed. Implementation of business ethics teaching aims to prove that business schools appreciate the importance of values and integrity in management. However, the real impact of these courses on the behaviour of future professionals remains unknown.

Keywords: business ethics teaching; accounting education; moral cognitive development theory; simulacra; epistemology; auditors; managers; Enron; auditing; Europe.

DOI: 10.1504/IJAAPE.2005.009594

International Journal of Accounting, Auditing and Performance Evaluation, 2005 Vol.2 No.4, pp.414 - 425

Published online: 02 May 2006 *

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