Pregledni rad
https://doi.org/10.15516/cje.v17i0.812
Time to Reinvent the Wheel: A New Approach to Accounting Education
Khaldoon Al-Htaybat
; Faculty of Economics and Administration, King Abdulaziz University
Larissa von Alberti-Alhtaybat
; Faculty of Economics and Administration, King Abdulaziz University
Sažetak
In recent years, accounting has failed in several instances, primary examples being Enron and WorldCom. The educational system cannot claim that it has no part in these failures since it has played a part in shaping the practitioners that ultimately failed the system. Thus, education has to be rethought and changes should be made accordingly. This study seeks to make one such contribution. Firstly, this article examines some relevant current approaches in accounting ethics and ethical education in accounting and the corresponding role given to rules and principles, ethical theories, values, and virtues. Secondly, it presents an approach in which those rules, values and virtues are included in an interrelated, consistent manner. Finally, implications of this approach for ethical education in accounting are discussed and recommendations for standard-setters and suggestions for future research are outlined.
Ključne riječi
novi pristup obrazovanju u području računovodstva
Hrčak ID:
153250
URI
Datum izdavanja:
30.11.2015.
Posjeta: 1.392 *