Accounting as Applied Ethics: Teaching a Discipline
2005-11-04
Research Paper
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Published by
Rotterdam School of Management (RSM) Erasmus University, Erasmus Research Institute of Management (ERIM)
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In this article it is argued that there are notable parallels between all of the different strands within ethics on the one hand, and accountancy on the other that, in teaching, can be drawn upon to enhance students’ understanding of the latter. Accountancy, part of economics, draws on utilitarian ethics, but not solely so. Accounting, in addition, draws on deontological and communitarian strands in ethics. The article suggests that the teaching of accounting – especially to non-economists – would benefit substantially from highlighting and developing these parallels.
Keywords
Classifications using
Journal of Economic Literature (JEL) Classification System
- M41 : Accounting
- M : Business Administration and Business Economics; Marketing; Accounting
- M12 : Personnel Management
- L2 : Firm Objectives, Organization, and Behavior
- M10 : Business Administration: General
Automatically Extracted Terms
- accounting
- ethic
- economic
- utility
- teaching
- people
- theory
- principle
- research
- deontological
- student
- society
- dolfsma
- communitarian
- teaching accounting
- paper
- standard
- right
- report
- perspective
