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 http://arts.uwaterloo.ca/ACCT/ethics/
(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
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
Assistant Professor, Accounting
Schulich School of Business
4700 Keele St.
North York, Ontario
Canada, M3J 1P3