Accounting as Applied Ethics: Teaching a Discipline

14 Pages Posted: 6 Feb 2006

See all articles by W. Dolfsma

W. Dolfsma

University of Groningen School of Economics and Business

Date Written: November 4, 2005

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.

Keywords: Accounting, Communitarian Ethics, Deontology, Ethics, Teaching Accounting, Utilitarianism

Suggested Citation

Dolfsma, Wilfred, Accounting as Applied Ethics: Teaching a Discipline (November 4, 2005). ERIM Report Series Reference No. ERS-2005-065-ORG, Available at SSRN: https://ssrn.com/abstract=842365

Wilfred Dolfsma (Contact Author)

University of Groningen School of Economics and Business ( email )

P.O. Box 800
9700 AH Groningen, Groningen 9700 AV
Netherlands

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