Implementing a Required Ethics Class for Students in Accounting: The Texas Experience

This paper describes a triangulated case study of the experiences and attitudes of educators in Texas regarding recent implementation of a three‐semester‐hour course in ethics as a prerequisite education requirement for CPA examination candidates. We present the results of (1) examining syllabi of courses on the Texas State Board of Public Accountancy (TSBPA)'s approved list as of January 2006; (2) two follow‐up surveys of course instructors; and (3) unstructured interviews of selected members and staff of the TSBPA. The purpose of this descriptive study is to gather information concerning the content and pedagogy in college and university ethics courses for CPA exam candidates in Texas. In addition, we report impressions of course instructors and TSBPA staff as to their course and implementation experiences. The results of this study may be useful to educators elsewhere who are attempting to design and implement future courses in ethics for accounting students. In addition, our findings might prove insightful to policy makers and regulators as well as to practitioners who both hire the graduates and serve on state boards and other policy‐making groups.