This paper aims to introduce the concept of “ethics in motion,” which serves as a foundational element for a dynamic and integrative accounting education system. Using a repetition-based pedagogy, it reframes ethics education from a static, fragmented module into a continuous, reflective practice, interwoven with sustainability awareness and the responsible application of artificial intelligence (AI). It offers a distinct teaching approach based on repetition theory and socio-technical systems (STS) theory to reconceptualize accounting education for a more ethically and technologically sophisticated future.
The paper uses a critical reflection approach and literature review to construct an ethical synthesis addressing the teaching of accounting and its integration with ethics, sustainability and AI.
The study integrates accounting ethics, sustainability accounting and AI using repetition-based pedagogy in the proposed conceptual model. Iterative engagement deepens the ethics of sustainability, informs the responsible use of AI and educates ethics beyond compliance-driven approaches.
The model requires empirical testing in practical teaching contexts. Subsequent studies may use case studies and mixed methods, and are encouraged to conduct cross-nation comparisons to examine cultural and institutional dimensions of ethics, sustainability and AI.
This model provides a pedagogy to foster ethical engagement and interdisciplinary praxis. It equips accounting graduates with the necessary critical and adaptive competencies for their future careers.
This paper develops an ethics pedagogy model for sustained transformation through repetition and STS. It expands the discourse of accounting ethics and sustainability accounting by advocating for the ethics of character, environmental stewardship and responsible technological engagement.
