The need for ethics, learning objectives and the nature of content in existing accounting curriculum

This study likes to explore the manner in which eth ics addressed in the existing accounting curriculum at public universities in Malaysia and h ighlight improvement needed. To conduct this study a mixed- method approach has been used. It is involved survey with descriptive analysis and 28 semi-structure interviews. Finding reveal that conv entional system of universities seems do not encourage the development of ethics through their v ision and mission of the university . However, some of accounting educators continue looking to de velop ethical behaviour voluntarily and indirectly during their lecture session. They also suggest that ethics in accounting education should develop by using eastern philosophy which is based on religion. Consequently, Al-Quran (the Islamic Holy book) and Al - Sunnah (life style) of Prophet Muhammad should become main references