Journal of Business Ethics 57 (1):97 - 109 (2005)
|Abstract||Ethics in accounting and ethical education have seen an increase in interest in the last decade. However, despite the renewed interest some important shortcomings persist. Generally, rules, principles, values and virtues are presented in a fragmented fashion. In addition, only a few authors consider the role of the accountants character in presenting relevant and truthful information in financial reporting and the importance of practical reasoning in accounting. This article holds that rules, values and virtues are interconnected. This provides a sound approach to ethics in accounting, in which character and practical reasoning are crucial. Consequently, ethical education in accounting has to simultaneously include the knowledge of proper rules and principles and their correct application; values (understood as moral goods) and virtues, whose acquisition, in the view of the author, should be encouraged.|
|Keywords||No keywords specified (fix it)|
|Through your library||Configure|
Similar books and articles
Kenneth M. Hiltebeitel & Scott K. Jones (1992). An Assessment of Ethics Instruction in Accounting Education. Journal of Business Ethics 11 (1):37 - 46.
Stephen E. Loeb (1991). The Evaluation of “Outcomes” of Accounting Ethics Education. Journal of Business Ethics 10 (2):77 - 84.
David G. Attfield (1978). Problems with Virtues. Journal of Moral Education 7 (2):75-80.
Rafik Z. Elias (2006). The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation. Journal of Business Ethics 68 (1):83 - 90.
Stephen E. Loeb (1994). Ethics and Accounting Doctoral Education. Journal of Business Ethics 13 (10):817 - 828.
Maria Krambia-Kapardis & Anastasios Zopiatis (2011). Personal Values of Accountants and Accounting Trainees in Cyprus. Business Ethics 20 (1):59-70.
Christoph Jedan (2009). Stoic Virtues: Chrysippus and the Theological Foundations of Stoic Ethics. Continuum.
David S. Kerr & L. Murphy Smith (1995). Importance of and Approaches to Incorporating Ethics Into the Accounting Classroom. Journal of Business Ethics 14 (12):987 - 995.
Albert D. Spalding & Alfonso Oddo (2011). It's Time for Principles-Based Accounting Ethics. Journal of Business Ethics 99 (S1):49-59.
H. Fenwick Huss & Denise M. Patterson (1993). Ethics in Accounting: Values Education Without Indoctrination. Journal of Business Ethics 12 (3):235 - 243.
Added to index2009-01-28
Total downloads31 ( #39,272 of 548,984 )
Recent downloads (6 months)1 ( #63,327 of 548,984 )
How can I increase my downloads?