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| Author: | Melé, D. |
| Title: | Ethical education in accounting: integrating rules, values and virtues |
| Journal: | Journal of Business Ethics
2005 : MAR I, VOL 57:1, p. 97-109 |
| Index terms: | accounting ethics education accounting education codes of practice |
| Language: | eng |
| Abstract: | There are some important shortcoming in the ethics in accounting. Usually, rules, principles, values and virtues are presented in a fragmented way. Also, little consideration is given to the role of the accountant's character and the importance of practical reasoning in accounting. This paper claims that rules, values and virtues are interconnected, which provides a good approach to ethics in accounting. Ethical education in accounting should include both the knowledge of proper rules and their correct application. |
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