Ethical aspects have been permanently discussed within a wide range of society’s interests which goes back to historical philosophers like Aristotle, Socrates and Plato, but is also on the daily agenda.
What people define whether ethical or not can differ but there are a few objective building blocks which seem to be all-around the same. In simple words one would be considered as an ethical person by living principles like telling the truth, not stealing, and treating others as one would want to be treated. As Charles Tilley, CEO of CIMA, recently mentioned in an interview, “the definition of ethics (for accountants) has never changed. It is about being honest, open and professional”. Ethical deliberations should encourage characteristics like loyalty, honesty, objectivity and integrity.
The professional bodies...
Inhaltsverzeichnis (Table of Contents)
- Introduction into the Topic and the Problem with Ethics
- The Role of Education for Developing an Ethical Understanding
- Different Views on Ethics and Evidence of Growing Interest
- How and How Effectively Teaching Ethics?
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
This essay aims to investigate the effectiveness of teaching ethics in accounting and finance. The paper will explore the challenges and opportunities related to developing ethical understanding and conduct within the accounting profession.
- The importance of ethical behavior in accounting and finance
- The role of education in promoting ethical decision-making
- The different perspectives on ethics within the profession
- The effectiveness of various teaching methods in promoting ethical understanding
- The impact of changing external factors on ethical behavior
Zusammenfassung der Kapitel (Chapter Summaries)
- Introduction into the Topic and the Problem with Ethics: This chapter introduces the topic of ethics in accounting and highlights the ongoing debate regarding its teachability. It discusses the fundamental principles of ethics and their application in accounting practices. The chapter also explores the challenges associated with ensuring ethical conduct in the profession, referencing examples of ethical breaches.
- The Role of Education for Developing an Ethical Understanding: This chapter examines the role of education in developing ethical understanding and explores the impact of ethics education on individual behavior. It acknowledges that education is not the sole determinant of ethical conduct but argues for its importance in fostering ethical reasoning and decision-making. The chapter also discusses the limitations of ethics education and the influence of other factors on ethical behavior.
- Different Views on Ethics and Evidence of Growing Interest: This chapter presents various perspectives on ethics in accounting, considering individual, cultural, corporate, religious, and political viewpoints. It highlights the increasing recognition of the importance of ethics in business and the evolving nature of ethical principles. The chapter also examines the growing conflict between personal and professional ethics and its potential causes.
- How and How Effectively Teaching Ethics?: This chapter discusses different approaches to teaching ethics in accounting and finance. It explores the effectiveness of various teaching methods and their impact on promoting ethical understanding and behavior. The chapter also examines the role of regulation and compliance in shaping ethical conduct within the profession.
Schlüsselwörter (Keywords)
This essay explores the key topics of ethics, accounting, finance, education, professional conduct, ethical reasoning, decision-making, and the impact of external factors on ethical behavior. It investigates the effectiveness of various teaching methods in promoting ethical understanding within the accounting profession.
- Citation du texte
- Henning Padberg (Auteur), 2007, The main professional accounting bodies in the UK are introducing more formal courses in ethics. Can ethics be taught?, Munich, GRIN Verlag, https://www.grin.com/document/79586
