So, according to authors of accounting academics the reasons

behind why the teaching of ethics were not included in their

teaching are that the logistical problem of providing adequate
teaching, and fitting it into the accounting curriculum which
implies lack of fervor and veiled antagonism towards the whole
idea and the other reason says that the students negative attitude
towards the teaching of ethics that the teaching faculty is lacking
responsibility for encouraging the students and building up their
interest in it. Now coming to accounting practitioners 55.5% of
them slightly agree that there should be the teaching of ethics in
accounting as they disagreed that the accounting lecturers have
helped neither to solve moral or ethical dilemmas or to confront
them and from 55%, 20% believe that the individual cannot
learn ethical behavior and professionalism inside a class room
which at some point is true also because only a theoretical
knowledge is not sufficient for learning ethics. Another 22.5%
disagreeing with the view that all the accounting faculties are
not qualified to teach ethics can also be true. But apart from that
other practitioners disagreeing with the view of keeping ethics in
accounting as an important curriculum is absolutely wrong.
Lastly covering the student’s point of view we found out that the
students with strong academics and the ones who actually
understood the business are in support of teaching of ethics in
accounting.
We as a group criticize the skeptics what they are saying
because ethics has an equally important role in accounting
profession as much as in other profession such as in the field of
auditing it should not be based on just personal judgment.
Accountants are expected to act ethically when the book of
clients is handled by them. They are expected to meet the ethical
standards and principal with company as well as with the clients.
The ethical standards and principal are important because in
accounting we will be dealing with sensitive information that is
financial assets of the company. When there is a lack in ethics it
may lead to struggle to stay afloat, the company will be facing
trouble retaining employees and must face a serious legal issues.
The ethical principal and standards helps accounting
professional to take the right decision as they are frequently
facing different challenges.

(the skeptics tend to be those who have

little or no experience of studying or
teaching the subject, or have simply not
given it much thought.)