Education Regarding Ethics in the Accounting Profession - a Literature Review

Author:Alin Chelariu - Emil Horomnea - Tanasa Florentin
Position::PhD student, Doctoral School of Economics and Business Administration, 'Alexandru Ioan Cuza' University of Iasi, Romania - Professor, PhD, 'Alexandru Ioan Cuza' University, Faculty of Economics and Business Administration, Romania - PhD student, Doctoral School of Economics and Business Administration, 'Alexandru Ioan Cuza' University of Iasi, ...
Pages:372-379
SUMMARY

The objective of this paper is to group authors from the specialty literature which approach education regarding ethics in the accounting profession in currents of thought, intrinsic and extrinsic in order to offer a view on current theories regarding ethics education in the accounting profession and the ways to improve it. In order to achieve this article’s objective we used conceptual content... (see full summary)

 
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European Integration - Realities and Perspectives 2014
372
Education Regarding Ethics in the
Accounting Profession A Literature Review
Alin Chelariu
1, Emil Horomnea2, Florentin-Emil Tanas 3
Abstract: The objective of this paper is to group authors from the specialty literature which approach
education regarding ethics in the accounting profession in currents of thought, intrinsic and extrinsic in order
to offer a view on current theories regarding ethics education in the accoun ting profession and the ways to
improve it. In order to achieve this article’s objective we used conceptual content analysis through a positive
approach. The research involved the analysis of recent and representative articles indexed in international
databases with the purpose of identifying trends and authors which contributed actively on our theme or
research. A trend towards extrinsic visions can be seen with: enforcing the legislation of the profession,
modifying the curriculum, putting the accent on the ethical part in teaching by professors, introducing an
interactive reply system for students; and intrinsic visions like: offering models of ethical professional
accountants, paying attention to the social and economical context in which professional accountants work,
paying attention to the moral and cognitive development of the student as future professional. The key
contribution of the paper presented is grouping the autho rs from the specialty literature in the cu rrents of
thought, intrinsic and extrinsic.
Keywords: intrinsic, extrinsic, desirable social model, locus of control
JEL Classification: M41, M48
1. Introduction
The current world economy is governed by information and globalization. In the context of the
new challenges, the quality of the decision process, the efficiency of the tax system and of the
international capital markets are directly linked to the quality of financial reporting. The information
from financial reporting continues to occupy a privileged position.
Here is where the professional accountant and the auditor intervene and they must base their work on
responsibility, professionalism, objectivity and independence, answering at the same time to the new
challenges imposed by globalization and financial crises. The certainty of this fact derives from the
importance of the accounting profession considered the formal language of communication in the
business world. The quality of information and thus the quality in the accounting profession concern
the users of national and international rules and regulations as well as theoreticians. As a consequence,
the objective of this article is to analyze and discuss the currents in education regarding ethics in the
1 PhD student, Doctoral School of Economics and Business Administration, “Alexandru Ioan Cuza” University of I asi,
Romania, Address: 11 Carol I Blvd, 700506 Iasi, Romania, Tel.: +40 (232) 201000, Fax: +40 (232) 201121, Corresponding
author: alin_chelariu@yahoo.com.
2 Professor, PhD, “Alexandru Ioan Cuza” University, Faculty of Economics and Business Administration, Romania, Address:
11 Carol I Blvd, 700506 Iasi, Romania, Tel.: +40 (232) 201000, Fax: +40 (232) 201121, E-mail: emilhoromnea@yahoo.com.
3 PhD student, Doctoral School of Economics and Business Administration, “Alexandru Ioan Cuza” University of Iasi,
Romania, Address: 11 Carol I Blvd, 700506 Iasi, Romania, Tel.: +40 (232) 201000, Fax: +40 (232) 201121, E-mail:
tanasa.florentinemil@yahoo.com.

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