Accounting education ought to prepare future professionals to enter a
principles-based, rules-oriented field of activity wherein technical
knowledge of accounting standards (principles, rules and decision
procedures) and ethical awareness (the capacity to discern moral issues
and resolve ethical dilemmas) are crucial. Accounting education is best
performed by the accountant's adherence to the principles of the
accounting profession and by individuals and firms following the
appropriate rules, act according to the codes of conduct adopted by
their profession, exercise clear judgment whenever they address
financial transactions and consider/assess the state of a given
business.
Accounting Ethics Education: Making Ethics Real gathers a diversity of
contributions from invited well-known experts and other specialists. It
promotes comprehensive reflection around key trends, discussing and
highlighting the most updated research on accounting ethics education,
being an essential and useful reference in the field. In the performance
of accounting tasks, the accountant should be educated and supported in
the skills development and habit formation to solve accounting problems,
recognize moral issues and resolve ethical dilemmas that will be
encountered in their special tasks. Also, this book provides a moral map
for identifying and acting on values when difficult situations arise.
Examining multiple perspectives, the book improves the scholarly debate
by providing cutting-edge and insightful research vital for all those
interested and immersed in these matters. It will be of great value to
academics, students, researchers and professionals in the fields of
accounting, accounting education and ethics.
