On the downside, these changes only reach new accountants looking to enter the industry. The good thing is that the university environment allows for more comprehensive and in-depth approaches than, say, a one-off conference on accounting ethics. Two interesting approaches to ethical study in accounting are gathering knowledge from other fields where ethics is of great importance (Liu, Hao, & Yu, 2012) and applying a religious form of pedagogy to its instruction (Van Hise & Massey,