Accounting as applied ethics: Teaching a discipline

Wilfred Dolfsma*

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

10 Citations (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)209-215
Number of pages7
JournalJournal of Business Ethics
Volume63
Issue number3
DOIs
Publication statusPublished - 1 Feb 2006
Externally publishedYes

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Keywords

  • Accounting
  • Accounting standards
  • Ethics
  • Teaching

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