Ethical competences in accounting higher education: An expectation gap between the profession and university

M. Ángels Fitó, Joan Llobet, S. Moya

Producción científica: Capítulo del libroCapítulorevisión exhaustiva

Resumen

The integration of the Spanish University System into the European Higher Education Area (EHEA) introduces, among other aspects, competency-based learning (MECD, 2003). For a discipline like accounting this context implies the challenge of introducing ethics into accounting education, since ethical values have been included as a fundamental part of the generic competencies that graduates are required. The following study analyzes, in the light of the importance that academics and professionals give to ethical competences, to which extent universities have committed with ethics, considering the information provided in their respective websites relating their first cycle degrees. The outcomes obtained show the little presence of ethical competencies in the information published in the websites of the offered courses.

Idioma originalInglés
Título de la publicación alojadaGovernance, Communication, and Innovation in a Knowledge Intensive Society
EditorialIGI Global
Páginas105-116
Número de páginas12
ISBN (versión digital)9781466641587
ISBN (versión impresa)1466641576, 9781466641570
DOI
EstadoPublicada - 30 jun 2013
Publicado de forma externa

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