Publication: El Papel de la Universidad en la Mejora del Comportamiento Ético de los Profesionales Contables
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Date
2001
Authors
Espinosa Pike, Marcela
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info:eu-repo/semantics/article
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Abstract
Si se acepta la hipótesis que la actuación de los profesionales contables no satisface las demandas sociales, debemos preguntamos acerca de las alternativas que se deben desarrollar para conseguir que la modificación en el comportamiento vaya en la dirección esperada por la sociedad. Este trabajo tiene como principal objetivo iniciar un debate entre los profesores universitarios de contabilidad españoles sobre la importancia y los mejores medios para llevar a cabo la integración de la ética en el currículum contable. En este sentido, y tomando como base la experiencia americana se analizan los objetivos a perseguir, el contenido y técnicas de enseñanza, y la persona idónea para formar en esta materia a los futuros profesionales contables.
If the hypothesis is accepted that the behaviour of professional accountants does not satisfy social expectations, we must think about the different alternatives that need to be pursued in order to modify behaviour in the direction expected by society. The principal aim of this paper is to initiate a debate among Spanish accounting university teachers about the importance of integrating, and the best way to integrate, ethics in the accounting curriculum. Accordingly, using the American experience as a basis, the paper considers the objectives to pursue, the content and techniques of teaching, and the type of person suited to educating the future accounting professional
If the hypothesis is accepted that the behaviour of professional accountants does not satisfy social expectations, we must think about the different alternatives that need to be pursued in order to modify behaviour in the direction expected by society. The principal aim of this paper is to initiate a debate among Spanish accounting university teachers about the importance of integrating, and the best way to integrate, ethics in the accounting curriculum. Accordingly, using the American experience as a basis, the paper considers the objectives to pursue, the content and techniques of teaching, and the type of person suited to educating the future accounting professional
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