Assessing the Role of Government Policy in Enhancing Accounting Education and Ethical Standards Development

Posted: May 18, 2025

• Emma Robinson
• Emma Thomas
• Ethan Adams

Abstract

The accounting profession stands at a critical juncture, facing unprecedented challenges related to ethical conduct, public trust, and professional accountability. Recent corporate scandals and financial crises have highlighted the urgent need for robust ethical frameworks within accounting practice and education. This research addresses a significant gap in the literature by systematically examining how government policy interventions can effectively enhance accounting education and foster the development of ethical standards among accounting professionals. Traditional approaches to accounting education have often treated ethics as a peripheral component rather than an integrated core element, while government policies have frequently focused on reactive measures rather than proactive educational development. Our study introduces a novel conceptual framework that views government policy not as external regulation but as an integral component of the accounting education ecosystem. This perspective represents a departure from conventional research that typically examines educational outcomes and policy impacts separately. By analyzing the synergistic relationships between specific policy mechanisms and educational outcomes, we provide new insights into how strategic government intervention can cultivate ethical accounting professionals capable of navigating complex moral landscapes.