Education Regarding Ethics in the Accounting Profession – A Literature Review
The objective of this paper is to group authors from the specialty literature which approach education regarding ethics in the accounting profession in currents of thought, intrinsic and extrinsic in order to offer a view on current theories regarding ethics education in the accounting profession...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Danubius University
2014-05-01
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Series: | EIRP Proceedings |
Subjects: | |
Online Access: | http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/1523/1441 |
Summary: | The objective of this paper is to group authors from the specialty literature which approach
education regarding ethics in the accounting profession in currents of thought, intrinsic and extrinsic in order
to offer a view on current theories regarding ethics education in the accounting profession and the ways to
improve it. In order to achieve this article’s objective we used conceptual content analysis through a positive
approach. The research involved the analysis of recent and representative articles indexed in international
databases with the purpose of identifying trends and authors which contributed actively on our theme or
research. A trend towards “extrinsic” visions can be seen with: enforcing the legislation of the profession,
modifying the curriculum, putting the accent on the ethical part in teaching by professors, introducing an
interactive reply system for students; and “intrinsic” visions like: offering models of ethical professional
accountants, paying attention to the social and economical context in which professional accountants work,
paying attention to the moral and cognitive development of the student as future professional. The key
contribution of the paper presented is grouping the authors from the specialty literature in the currents of
thought, intrinsic and extrinsic. |
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ISSN: | 2067-9211 2069-9344 |