The ABO Reporter

Ethics Teaching Materials

In the continuation of our objective to increase the emphasis on ethics in the accounting classroom, we wish to apprise the membership of the AAA of suitable teaching materials that are available for widespread use. University of Waterloo has 42 accounting ethics cases available on the Internet at (click on CASES) and in hard copy. These 42 cases include 11 cases describing ethical situations accounting students may encounter themselves, five tax cases, 11 cases from public practice, nine cases related to management accounting and 12 cases from the nonprofit sector (some cases are included in more than one category). Teaching notes are available in hard copy. These materials are available to the membership of the AAA at the cost of printing the material and shipping (which is approximately $20) and may be reproduced for use in the classroom at no charge. Monographs examining "Ethics and Positive Accounting Theory" and the "Foundation of Business Ethics" as well as other materials including an Accounting Ethics Bibliography also are available. Funding for the development and distribution of these materials is provided by the Alberta Accounting and Auditing Development Fund.

These materials are available to Canadian academics at no charge under the terms of the grant, and may be obtained by writing to Centre for Accounting Ethics, School of Accountancy, University of Waterloo, Waterloo, Ontario, CANADA, N2L 3G1 or phoning 519-888-4567 X2770 or fax 519-888-7562

Linda Thorne
Assistant Professor, Accounting
Schulich School of Business
York University
4700 Keele St.
North York, Ontario
Canada, M3J 1P3
Phone: 416-736-5066
faFax: 416-736-5762

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