There has been debate on whether ethics should be taught in a university setting. Supporters point out that ethics are important to the profession, and should be taught to accountants entering the field.[18] In addition, the education would help to reinforce students' ethical values and inspire them to prevent others from making unethical decisions.[14] Critics argue that an individual is ethical or not, and that teaching an ethics course would serve no purpose.[18][19] Despite opposition, instruction on accounting ethics by universities and conferences, has been encouraged by professional organizations and accounting firms.[20] The Accounting Education Change Commission (AECC) has called for students to "know and understand the ethics of the profession and be able to make value-based judgments."[21]