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The purpose of this book is to clarify the concepts of professionalism, as well as ethics, which can be taught, in accounting education and research, which is required for the professionals, and the students who are in accounting education and research. It will try to explore the views of teachers, students and professionals to develop the ethical perceptions. Ethics education continues to play an important part in accounting education. Its role has only increased in the years subsequent to the accounting debacles of Enron, Arthur Andersen, Satyam and other firms. As accounting and commerce educators, we are responsible for educating the next generation of accounting professionals. More so, as accounting educators, we have the opportunity to touch upon and help to build the ethical decision making skills of many of the business students who pass through our classes. We should strive to ensure that those leaving our institutions will bring with them the highest ethical and moral standards. Only in striving for this, can we move toward reestablishing the dignity once afforded to our profession.