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2 2011

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Etyka cnót w etyce rachunkowości

100%

Jaworska E.

Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego

2011

tom 1

nr 2

377-385

Moral condition of man, resulting from the character, the attitudes and the motivations of the individual determines its conduct. For this reason, it is possible to determine which features of the character of the people involved in the accounting are desirable and which not. These issues are of interest to virtue ethics. Ethics in accounting should be a comprehensive approach to the questions related to the accounting profession, and include within its scope not only the rules and principles, but also the values and virtues. This article aims to highlight the role of virtue ethics in accounting ethics and the definition of a catalog of virtues, which should show the person responsible for the accounting.

Ethical education of accounting students in Poland

70%

Maruszewska E. W.

General and Professional Education

2011

nr 1

26-30

In Poland, ethical education of accounting discipline has already gained some attention but still many universities do not offer stand-alone course of ethics for “Finance and Accounting” students. Survey conducted showed that implementing ethics into education might enhance students’ awareness regarding tax avoidance, one of ethical dilemmas connected with accounting profession.