Integration of Ethics in Malawian Public Accountancy Education

Andrew Munthopa Lipunga

Integration of Ethics in Malawian Public Accountancy Education

Andrew Munthopa Lipunga * §

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§ University of Malawi - The Polytechnic

Integration of Ethics in Malawian Public Accountancy Education

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Abstract

The study was a content analysis of recently revised Malawian public accountancy curriculums with an aim of evaluating the level of ethics integration. The study also examined the old curriculums in order to appreciate the improvements that the revision made in relation to ethics integration. The study analysed the curriculums of three basic entry levels namely; certificate level, diploma level and degree level. The findings suggested that ethics was not integrated in the old certificate curriculum; however it is now embedded in a single course in revised curriculum. On the other hand, in both the old diploma and old degree curriculums, ethics was embedded only in auditing courses. However in the revised diploma curriculum, ethics is embedded in three additional courses. In the revised degree curriculum ethics is embedded in five additional modules, besides, a standalone module has been introduced. Thus the results suggest significant improvements in the level of ethics integration in the Malawian public accountancy education. The study recommends further comparative studies to evaluate the quality of integration, besides examining the efficacy of teaching, learning and assessment of ethics.

References

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Andrew Munthopa Lipunga. 2015. "Integration of Ethics in Malawian Public Accountancy Education". Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 15 (GJMBR Volume 15 Issue D1).

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GJMBR Volume 15 Issue D1

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

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Classification

GJMBR-D Classification JEL Code: H83

M40

Submission ReceivedJune 14, 2015
Peer Review Double Blind
Handling Editor
Accepted July 2, 2015
Published July 15, 2015

Version of record

v1.2

Issue date

April 4, 2015

Language

English

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Article Matrices

Total Score: 148

Country: Malawi

Subject: Global Journal of Management and Business Research

Authors: Andrew Munthopa Lipunga (PhD/Dr. count: 0)

View Count (all-time): 297

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Publish Date: 2015 07, Wed

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