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Accounting as Applied Ethics: Teaching a Discipline

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Author Info
Dolfsma, W.A. (Erasmus Research Institute of Management (ERIM), RSM Erasmus University)

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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.

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File URL: http://hdl.handle.net/1765/7021
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Publisher Info
Paper provided by Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam. in its series Research Paper with number ERS-2005-065-ORG Revision_Date: 2009-07-29.

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Date of creation: 04 Nov 2005
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Handle: RePEc:dgr:eureri:30007697

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Related research
Keywords: Accounting; Ethics; Teaching Accounting; Utilitarianism; Deontology; Communitarian Ethics;

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References listed on IDEAS
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  1. Hausman, Daniel M & McPherson, Michael S, 1993. "Taking Ethics Seriously: Economics and Contemporary Moral Philosophy," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 671-731, June. [Downloadable!] (restricted)
  2. Denzau, Arthur T & North, Douglass C, 1994. "Shared Mental Models: Ideologies and Institutions," Kyklos, Blackwell Publishing, vol. 47(1), pages 3-31.
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  3. Frank, Robert H & Gilovich, Thomas & Regan, Dennis T, 1993. "Does Studying Economics Inhibit Cooperation?," Journal of Economic Perspectives, American Economic Association, vol. 7(2), pages 159-71, Spring. [Downloadable!] (restricted)
  4. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258. [Downloadable!] (restricted)
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This page was last updated on 2009-12-2.

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