Education Regarding Ethics in the Accounting Profession – A Literature Review
| Autor: | Alin Chelariu, Emil Horomnea, Florentin-Emil Tanasă |
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| Jazyk: | English<br />French |
| Rok vydání: | 2014 |
| Předmět: | |
| Zdroj: | EIRP Proceedings, Vol 9, Iss 1, Pp 372-379 (2014) |
| Druh dokumentu: | article |
| ISSN: | 2067-9211 2069-9344 |
| Popis: | 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. |
| Databáze: | Directory of Open Access Journals |
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