Ethics in accounting: not enough to teach rules

This is an article in which we can realize that today if it is very necessary to have an area in which we teach the true value of ethics within a profession Currently there are more than ever, astounding financial scandals, which suggest the obligation to pay greater attention to ethics in accounting and improve ethics education for accountants. That’s why I share with you an eye hechenle this article: In the last decade, there has been increasing interest in ethics education in accounting and ethics.However, important weaknesses persist, such as the fact that, standards, principles and virtues are usually taught separately. Only a few authors address the role of personality in accounting presentation of relevant and accurate financial reports and the importance of practical reasoning in accounting. In his article “Ethical Education in Accounting: Integrating Rules, Values and Virtues” ( “ethics in accounting education: integrating norms, values and virtues”), Professor Dom nec Mele IESE believes that, following recent financial scandals, it seems more necessary never pay more attention to ethics in accounting and improve ethics education for accountants. Moreover, in contrast to current flows of accounting ethics and ethics education in accounting, Mele presents an approach to norms, values and virtues are interconnected. Accountants work in many different areas, including auditing, management accounting, tax accounting, financial planning, consulting and, of course, preparation of accounts. In each of these areas raising ethical issues. In fact, accountants perceive at work there is the possibility to act unethically. To help, there are codes of conduct to offer guidelines to follow proper behavior in the profession. These codes contain a number of principles and rules that specify what society expects to be taken into account in making decisions. But in practice the rules are applied mechanically. Worse yet, in the current legalistic society, legal right and often confused. Therefore, in accounting ethics is not reducible to decide what code of conduct apply. Accountants have to make practical judgments on specific situations and, above all, working properly.These two conditions require not only knowledge of the norms and values have always present, but also have a good personality. The values (in the intellect) correspond with the human virtues (in character), or the virtues of the person as such. By values, the author understands the “moral goods” inherent in human nature. Hence, in his view, norms, values and virtues are interrelated. Personality influences as practical reasoning, the author believes that the main objective of ethics education in accounting-and, of course, in any professional field-should be influencing the ethical behavior of those who receive it and not just to teach a series of theories and tools to solve moral dilemmas. Ethical behavior depends chiefly on moral sensitivity (how the individual understands the ethical dimension of a situation), the moral evaluation (the ability to judge which alternatives are ethically acceptable and what is not, and to determine the honesty of intention) moral motivation (the desire to act ethically by placing moral values over other values, and becoming personally liable for the ethical consequences of their actions) and the moral virtues (permanent attitudes and inner strength to act ethically).

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