Accounting as applied ethics

Wilfred Dolfsma*

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingChapterAcademicpeer-review

Abstract

In this chapter it is argued that there are notable parallels between the different strands within ethics on the one hand, and the discipline of accounting on the other hand that, in teaching, can be drawn upon to enhance students’ understanding of the latter. Accounting, part of economics, draws on utilitarian ethics, but not solely so. Accounting, in addition, draws also on deontological and communitarian strands in ethics. The chapter suggests that the teaching of accounting - especially to non-economists - would benefit substantially from highlighting and developing these parallels with ethics.
Original languageEnglish
Title of host publicationHandbook of Teaching Ethics to Economists
Subtitle of host publicationA Plurality of Perspectives
EditorsIoana Negru, Craig Duckworth, Imko Meyenburg
PublisherEdward Elgar
Chapter5
Pages68-77
ISBN (Electronic)9781802207163, 9781802207163
ISBN (Print)9781802207156
DOIs
Publication statusPublished - 21 Nov 2023

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