The need for ethics education among accounting students remains a subject of debate within the academic and professional spheres. While some scholars argue for the integration of ethics education, others question its necessity. Recent corporate scandals, exemplified by Enron and Arthur Andersen, have reignited discussions on the role of ethics education in the accounting profession. Critics attribute these scandals, in part, to failures within accounting firms and individual accountants, emphasizing the importance of addressing ethical shortcomings. Moreover, the perceived stagnancy of the accounting curriculum over the past several decades adds urgency to calls for reform. Proponents of ethics education advocate for intervention at the college level to instill ethical values and foster positive perceptions among accounting students. Understanding the personal values and ethical perceptions of accounting students serves as a crucial indicator of their moral reasoning ability, highlighting the significance of ethical education in shaping future professionals.