Una reflexión sobre la necesidad de re-pensar la ética en la educación contable
A reflection on the need to re-think ethics in accounting education
Barra lateral del artículo
PDF
FLIP
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
Contenido principal del artículo
Resumen
Este artículo de reflexión aborda la cuestión de la ética en la educación contable y pretende, a través de argumentos teóricos, soportar la postura de que esta debe enseñarse a nivel universitario. Esto, dado que los cuestionamientos cada vez más frecuentes a la profesión contable, producto de fraudes, escándalos financieros o casos de corrupción reclaman una mirada aguda desde los fundamentos filosóficos, e invitan a repensar la manera como en los currículos se incluye la cuestión ética. Por ello, además de las reflexiones sobre las bondades de enseñar ética en la universidad, se revisan las novedosas metodologías que se están aplicando en la formación ética de los contables en diversos países, y se aportan las bases para diseñar un marco conceptual en torno a una ética contable. El documento también examina con amplitud el componente del desarrollo moral que, unido al factor técnico, le permiten al contable realizar una labor profesional ética e idónea. Se concluye que la enseñanza de la ética es fundamental para un desempeño de calidad en los contables, por lo que vale la pena instaurar programas de formación y actualización en los temas que le brinden al profesional las salvaguardas necesarias en la lucha contra la corrupción y el fraude.
Palabras clave:
Descargas
Detalles del artículo
Referencias (VER)
Aglietta, M., y Rebérioux, A. (2009). El capitalismo financiero a la deriva. El debate sobre el gobierno de empresa, Bogotá, Universidad Externado de Colombia.
Apostolou, B., Hassell, J., Rebele, J., y Watson, S. (2010). “Accounting education literature review (2006-2009), Journal of Accounting Education, 28, 145-197, disponible en https://doi.org/10.1016/j.jaccedu.2011.08.001. DOI: https://doi.org/10.1016/j.jaccedu.2011.08.001
Apostolou, B. (2019). “Accounting education literature review (2018)”, Journal of Accounting Education, 47, 1-27, disponible en https://doi.org/10.1016/j.jaccedu.2019.02.001. DOI: https://doi.org/10.1016/j.jaccedu.2019.02.001
Aristóteles. (2010). “Obra biológica: De partibus animalium; De motu animalium, De incessu animalium”, Madrid, Luarna Ediciones, disponible en http://www.fyl. uva.es/~wfilosof/webMarcos/textos/Textos_2013/Aristoteles_Obra_biologica.pdf.
Armstrong, M. B., Ketzb, E., y Owsenc, D. (2003). “Ethics education in accounting: moving toward ethical motivation and ethical behavior”, Journal of Accounting Edu¬cation, 21(1), 1-16, disponible en https://doi.org/10.1016/S0748-5751(02)00017-9. DOI: https://doi.org/10.1016/S0748-5751(02)00017-9
Báez, F. (2012). “Los escritos perdidos de Aristóteles”, A Parte Rei: Revista de Filosofía, 1-14, disponible en http://serbal.pntic.mec.es/~cmunoz11/perdido.pdf.
Bakre, O. (2006). “Accounting education, training and the profession in the Common¬wealth Caribbean: Integration or internationalisation?”, Accounting Forum, 30(3), 285-313, disponible en https://doi.org/10.1016/j.accfor.2006.07.001. DOI: https://doi.org/10.1016/j.accfor.2006.07.001
Bakre, O. (2007). “The unethical practices of accountants and auditors and the com¬promising stance of professional bodies in the corporate world: Evidence from corporate Nigeria”, Accounting Forum, 31(1), 277-303, disponible en https://doi. org/10.1016/j.accfor.2007.06.001. DOI: https://doi.org/10.1016/j.accfor.2007.06.001
Bazerman, M., y Sezer, O. (2016). “Bounded awareness: Implications for ethical decision making”, Organizational Behavior and Human Decision Processes, 136, 95-105, disponible en https://doi.org/10.1016/j.obhdp.2015.11.004. DOI: https://doi.org/10.1016/j.obhdp.2015.11.004
Bonk, C. J., y Smith, G. S. (1998). “Alternative instructional strategies for creative and critical thinking in the accounting curriculum”, Journal of Accounting Education, 16(2), 261-293, disponible en https://doi.org/10.1016/S0748-5751(98)00012-8. DOI: https://doi.org/10.1016/S0748-5751(98)00012-8
Boyce, G. (2008). “The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises”, Critical Perspectives on Accounting, 19(2), 255-290, disponible en https://doi.org/10.1016/j.cpa.2006.09.008. DOI: https://doi.org/10.1016/j.cpa.2006.09.008
Boyce, G., Venkateshwaran, N., Greer, S. y Blair, B. (2019). “Taking the pulse of accou¬nting education reform: liberal education, sociological perspectives, and exploring ways forward”, Accounting Education, 28(3), 274-301, disponible en https://doi.or g/10.1080/09639284.2019.1586552. DOI: https://doi.org/10.1080/09639284.2019.1586552
Brandon, D., Kerler iii, W., Killough, L., y Mueller, J. (2007). “The joint influence of client attributes and cognitive moral development on students’ ethical judgments”, Journal of Accounting Education, 25 (1-2), 59-73, disponible en https://doi.org/10.1016/j. jaccedu.2007.03.001. DOI: https://doi.org/10.1016/j.jaccedu.2007.03.001
Bulo, A., Mahaluça, F., Vilanculos, A., Mabjaia, E., Maite, A., Macuacua, J., y Manhique, O. (2020). “Analysis of the level of compliance with the code of ethics in accoun¬ting profession”, Journal of Accounting and Taxation, 12(3), 108-117, disponible en https://doi.org/10.5897/JAT2020.0397. DOI: https://doi.org/10.5897/JAT2020.0397
Burns, C. (2006). “The evolution of a graduate capstone accounting course”, Journal of Accounting Education, 24(2-3), 118-133, disponible en https://doi.org/10.1016/j. jaccedu.2006.07.005. DOI: https://doi.org/10.1016/j.jaccedu.2006.07.005
Cameron, R. A., y O’Leary, C. (2015). “Improving Ethical Attitudes or Simply Teaching Ethical Codes? The Reality of Accounting Ethics Education”, Accounting Education: an International Journal, 24(4), 275-290, disponible en https://doi.org/10.1080/0 9639284.2015.1036893. DOI: https://doi.org/10.1080/09639284.2015.1036893
Caride, J. A. (2004). “Educación ambiental, desarrollo y pobreza: estrategias para “Otra” globalización”, Reunión Internacional de Expertos en Educación Ambiental, Santia¬go de Compostela, Centro Nacional de Educación Ambiental (cenam), 165-178.
Carmona, S. (2013). “Accounting curriculum reform? The devil is in the detail”, Critical Perspectives on Accounting, 24(2), 113-119, disponible en https://doi.org/10.1016/j. cpa.2012.03.004. DOI: https://doi.org/10.1016/j.cpa.2012.03.004
Caspary, W. (1991). “Ethical Deliberation as Dramatic Rehearsal: John Dewey’s Theory”, Educational Theory, 41(2), 175-188, disponible en https://doi.org/10.1111/j.1741- 5446.1991.00175.x. DOI: https://doi.org/10.1111/j.1741-5446.1991.00175.x
Cataldo, G. (1989). “Paideia y Physis”, Revista iter (1), 263-270, disponible en http:// revistas.umce.cl/index.php/iter/article/view/1847.
Chabrak, N., y Daidj, N. (2007). “Enron: Widespread myopia”, Critical Perspectives on Accounting, 18(5), 539-557, disponible en https://doi.org/10.1016/j.cpa.2005.10.004. DOI: https://doi.org/10.1016/j.cpa.2005.10.004
Chabrak, N., y Craigb, R. (2013). “Student imaginings, cognitive dissonance and critical thinking”, Critical Perspectives on Accounting, 24 (2), 91-104, disponible en https:// doi.org/10.1016/j.cpa.2011.07.008. DOI: https://doi.org/10.1016/j.cpa.2011.07.008
Cicerón, M. T. (1997). Tratado de la República, México, Porrúa.
Clements, C., Neill, J., y Scott, O. (2009). “The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics”, Journal of Business Ethics, 90, 383-391, disponible en https://doi.org/10.1007/s10551-010-0417-1. DOI: https://doi.org/10.1007/s10551-010-0417-1
Coenenberg, A. G., y Kai-Uwe, A. H. (1999). “Accounting education for professionals in Germany – current state and new challenges”, Journal of Accounting Education, 17(4), 367-390, disponible en https://doi.org/10.1016/S0748-5751(99)00026-3. DOI: https://doi.org/10.1016/S0748-5751(99)00026-3
Cohen, J. (1997). “Flexible scheduling in public accounting”, Journal of Accounting Educa¬tion, 15(1), 145-158, disponible en https://doi.org/10.1016/S0748-5751(96)00037-1. DOI: https://doi.org/10.1016/S0748-5751(96)00037-1
Convery, S. y Outslay, E. (2012). “Assessing professional ethics in tax: A case on uncertain tax positions”. Journal of Accounting Education, 30(1), 80-99, disponible en https:// doi.org/10.1016/j.jaccedu.2012.06.013. DOI: https://doi.org/10.1016/j.jaccedu.2012.06.013
Crawford, L., Helliar, C., Monk, E. y Stevenson, L. (2011). “scam: Design of a learning and teaching resource”, Accounting Forum, 35(1), 61-72, disponible en https://doi. org/10.1016/j.accfor.2010.08.008. DOI: https://doi.org/10.1016/j.accfor.2010.08.008
Dellaportas, S. (2013). “Conversations with inmate accountants: Motivation, opportunity and the fraud triangle”, Accounting Forum 37(1), 29-39, disponible en https://doi. org/10.1016/j.accfor.2012.09.003. DOI: https://doi.org/10.1016/j.accfor.2012.09.003
Dellaportas, S. y Hassall, T. (2013). “Experiential learning in accounting education: A prison visit”, The British Accounting Review, 45(1), 24-36, disponible en https:// doi.org/10.1016/j.bar.2012.12.005. DOI: https://doi.org/10.1016/j.bar.2012.12.005
Dillard, J., y Vinnari, E. (2017). “A case study of critique: Critical perspectives on critical accounting”, Critical Perspectives on Accounting, 43, 88-109, disponible en https:// doi.org/10.1016/j.cpa.2016.09.004. DOI: https://doi.org/10.1016/j.cpa.2016.09.004
Dombrowski, R., Smith, K. y Wood, B. (2013). “Bridging the education-practice divide: The Salisbury University auditing internship program”, Journal of Accounting Edu¬cation, 31(1), 84-106, disponible en https://doi.org/10.1016/j.jaccedu.2012.12.003. DOI: https://doi.org/10.1016/j.jaccedu.2012.12.003
Dostoievski, F. (2013). Crimen y castigo, Alianza Editorial.
Everett, J. y Tremblay, M.-S. (2014). “Ethics and internal audit: Moral will and moral skill in a heteronomous field”, Critical Perspectives on Accounting, 25(3), 181-196, disponible en https://doi.org/10.1016/j.cpa.2013.10.002. DOI: https://doi.org/10.1016/j.cpa.2013.10.002
Fatemi, D. y Hasseldine, J. (2020). “The Influence of Ethical Codes of Conduct on Pro¬fessionalism in Tax Practice”, Journal of Business Ethics, 164, 133-149, disponible en https://doi.org/10.1007/s10551-018-4081-1. DOI: https://doi.org/10.1007/s10551-018-4081-1
Fatemi, D., Hasseldine, J. y Hite, P. (2014). “The impact of professional standards on accounting judgments: The role of availability and comparative information”, Re¬search in Accounting Regulation, 26(1), 26-39, disponible en https://doi.org/10.1016/j. racreg.2014.02.003. DOI: https://doi.org/10.1016/j.racreg.2014.02.003
Fernández, M. (2011). “Constructing new accountants: The role of sustainability”, Spanish Accounting Review, 14, 241-265, disponible en https://doi.org/10.1016/ S1138-4891(11)70034-6. DOI: https://doi.org/10.1016/S1138-4891(11)70034-6
Fordham, D. (2012). “Applying a real-world fraud to multiple learning objectives: Conside¬rations and an example from the systems course”, Journal of Accounting Education, 30(3-4), 325-354, disponible en https://doi.org/10.1016/j.jaccedu.2012.09.005. DOI: https://doi.org/10.1016/j.jaccedu.2012.09.005
Franzé, J. (2011). “Si Dios ha muerto ¿todo está permitido? Strauss, Weber y Schmitt revi¬sitados”, Revista de Estudios Políticos, (153), 151-179, disponible en https://dialnet. unirioja.es/descarga/articulo/3735821.pdf.
Freeman, E., Dunham, L., Fairchild, G. y Parmar, B. (2014). “Leveraging the Creative Arts in Business Ethics Teaching”, Journal Business Ethics, 131, 519-526, disponible en https://doi.org/10.1007/s10551-014-2479-y. DOI: https://doi.org/10.1007/s10551-014-2479-y
Fuerman, R. (2004). “Accountable accountants”, Critical Perspectives on Accounting, 15(6- 7), 911-926, disponible en https://doi.org/10.1016/j.cpa.2003.03.003. DOI: https://doi.org/10.1016/j.cpa.2003.03.003
Gebreiter, F. (2022). “A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia”, Critical Perspectives on Accounting, 87, 1-14, disponible en https://doi.org/10.1016/j.cpa.2021.102292. DOI: https://doi.org/10.1016/j.cpa.2021.102292
Gendron, Y. y Spira, L. (2010). “Identity narratives under threat: A study of former mem¬bers of Arthur Andersen”, Accounting, Organizations and Society, 35(3), 275-300, disponible en https://doi.org/10.1016/j.aos.2009.09.001. DOI: https://doi.org/10.1016/j.aos.2009.09.001
Gilbertson, D. y Herron, T. (2014). “Including audit regulation in the accounting curri¬culum”, Research in Accounting Regulation, 26(1), 118-131, disponible en https:// doi.org/10.1016/j.racreg.2014.02.013. DOI: https://doi.org/10.1016/j.racreg.2014.02.013
Gómez, C. (2007). Doce textos fundamentales de la ética del siglo xx, Madrid, Alianza Editorial.
Guffey, y McCartney, M. (2008). “The Perceived Importance of an Ethical Issue as a Determinant of Ethical Decision-making for Accounting Students in an Academic Setting”, Accounting Education: an International Journal, 17(3), 327-348, disponible en https://doi.org/10.1080/09639280701272666. DOI: https://doi.org/10.1080/09639280701272666
Hamilton, S. (2013). “Exploring professional identity: The perceptions of chartered accountant students”, The British Accounting Review, 45(1), 37-49, disponible en https://doi.org/10.1016/j.bar.2012.12.002. DOI: https://doi.org/10.1016/j.bar.2012.12.002
Haniffa, R. y Hudaib, M. (2007). “Locating audit expectations gap within a cultural context: The case of Saudi Arabia”, Journal of International Accounting, Auditing and Taxation, 16 (2), 179-206, disponible en https://doi.org/10.1016/j.intaccaud-tax.2007.06.003. DOI: https://doi.org/10.1016/j.intaccaudtax.2007.06.003
Hargrove, E. (1985). “The role of rules in ethical decision making”, Inquiry: An In-terdisciplinary Journal of Philosophy, 28(1-4), 3-42, disponible en https://doi. org/10.1080/00201748508602046. DOI: https://doi.org/10.1080/00201748508602046
Haywood, E. y Wygal, D. (2009). “Ethics and professionalism: Bringing the topic to life in the classroom”, Journal of Accounting Education, 27(2), 71-84, disponible en https://doi.org/10.1016/j.jaccedu.2009.11.001. DOI: https://doi.org/10.1016/j.jaccedu.2009.11.001
Heinz, P., Patel, C. y Hellmann, A. (2013). “Some theoretical and methodological su¬ggestions for studies examining accountants’ professional judgments and earnings management”, Advances in Accounting, incorporating Advances in International Ac¬counting, 29 (2), 299-311, disponible en https://doi.org/10.1016/j.adiac.2013.09.002. DOI: https://doi.org/10.1016/j.adiac.2013.09.002
Holtzblatt, M. y Tschakert, N. (2011). “Expanding your accounting classroom with digital video technology”, Journal of Accounting Education, 29(2-3), 100-121, disponible en https://doi.org/10.1016/j.jaccedu.2011.10.003. DOI: https://doi.org/10.1016/j.jaccedu.2011.10.003
Houssaye, J. (2003). Cuestiones pedagógicas: una enciclopedia histórica, Siglo XXI.
Howieson, B. (2003). “Accounting practice in the new millennium: is accounting educa¬tion ready to meet the challenge?”, The British Accounting Review, 35(2), 69-103, disponible en https://doi.org/10.1016/S0890-8389(03)00004-0. DOI: https://doi.org/10.1016/S0890-8389(03)00004-0
Ilemona, S. A. y Nwite, S. (2021). “Accounting Code of Ethics: Severity Analysis of Threats to”, Journal of Finance and Accounting, 9(1), 16-22, disponible en http:// dx.doi.org/10.11648/j.jfa.20210901.13. DOI: https://doi.org/10.11648/j.jfa.20210901.13
Ivancevich, J., Konopaske, R. y Gilbert, J. (2008). “Formally shaming white-collar cri¬minals”, Business Horizons, 51(5), 401-410, disponible en https://doi.org/10.1016/j. bushor.2008.03.005. DOI: https://doi.org/10.1016/j.bushor.2008.03.005
Jenne, S. (1998). “Homerun baseball products, Inc: Defective products”, Journal of Ac¬counting Education, 16(1), 163-177, disponible en https://doi.org/10.1016/S0748- 5751(98)00008-6. DOI: https://doi.org/10.1016/S0748-5751(98)00008-6
Jonson, E., McGuire, L. y O’Neill, D. (2014). “Teaching Ethics to Undergraduate Business Students in Australia: Comparison of Integrated and Stand-alone Approaches”, Journal Business Ethics,132, 1-15, disponible en https://doi.org/10.1007/s10551- 014-2330-5. DOI: https://doi.org/10.1007/s10551-014-2330-5
Kaidonis, M. (2004). “Teaching and learning critical accounting using media texts as reflexive devices: conditions for transformative action or reinforcing the status quo?”, Critical Perspectives on Accounting, 15 (4-5), 667-673, disponible en https:// doi.org/10.1016/S1045-2354(03)00053-4. DOI: https://doi.org/10.1016/S1045-2354(03)00053-4
Kant, I. (2003). “Crítica de la razón práctica”, disponible en http://www.manuelosses.cl/VU/kant%20Immanuel_Critica%20de%20la%20razon%20practica.pdf.
Kasparov, G. (2008). Cómo la vida imita al ajedrez, Grijalbo.
Kohlberg, L. (2003). Psicología del desarrollo moral, Desclée de Brouwer.
LaSalle, R. (1997). “Presentation order effects on accounting students´ ethical judgments”, Journal of Accounting Education, 15(1), 19-38, disponible en https://doi.org/10.1016/ S0748-5751(96)00047-4. DOI: https://doi.org/10.1016/S0748-5751(96)00047-4
LaSalle, R. (2007). “Effects of the fraud triangle on students’ risk assessments”, Journal of Accounting Education, 25(1-2), 74-87, disponible en https://doi.org/10.1016/j. jaccedu.2007.03.002. DOI: https://doi.org/10.1016/j.jaccedu.2007.03.002
Leauby, B. y Brazina, P. (1998). “Concept Mapping: Potential uses in Accounting Edu¬cation”, Journal of Accounting Education, 16(1), 123-138, disponible en https://doi. org/10.1016/S0748-5751(98)00006-2. DOI: https://doi.org/10.1016/S0748-5751(98)00006-2
Lehman, C. y Okcabol, F. (2005). “Accounting for crime”, Critical Perspectives on Accou¬nting, 16(5), 613-639, disponible en https://doi.org/10.1016/j.cpa.2003.08.003. DOI: https://doi.org/10.1016/j.cpa.2003.08.003
Lehman, G. (2014). “Moral will, accounting and the phronemos”, Critical Perspectives on Accounting, 25(3), 210-216, disponible en https://doi.org/10.1016/j.cpa.2013.10.004. DOI: https://doi.org/10.1016/j.cpa.2013.10.004
Lord, A. (2004). “isaca model curricula 2004”, International Journal of Accounting Information Systems, 5(2), 251-265, disponible en https://doi.org/10.1016/j.ac-cinf.2004.04.004. DOI: https://doi.org/10.1016/j.accinf.2004.04.004
Lowa, M., Davey, H. y Hooper, K. (2008). “Accounting scandals, ethical dilemmas and educational challenges”, Critical Perspectives on Accounting, 19(2), 222-254, dispo¬nible en https://doi.org/10.1016/j.cpa.2006.05.010. DOI: https://doi.org/10.1016/j.cpa.2006.05.010
Machado de Almeida, B. (2015). “Empirical observation of the criteria for independence in auditing: Perception of auditors and teachers”, Tékhne Review of Applied Management Studies, 13(1), 12-24, disponible en https://doi.org/10.1016/j.tekhne.2015.07.001. DOI: https://doi.org/10.1016/j.tekhne.2015.07.001
Marcos, A. (2010). “Introducción y notas críticas”, en Aristóteles, Obra biológica: De Partibus Animalium, De Motu Animalium, De Incessu Animalium, Luarna Ediciones, pp. 365.
Marnet, O. (2007). “History repeats itself: The failure of rational choice models in cor¬porate governance”, Critical Perspectives on Accounting, 18(2), 191-210, disponible en https://doi.org/10.1016/j.cpa.2005.11.010. DOI: https://doi.org/10.1016/j.cpa.2005.11.010
Martínez, A. (1980). “La ética de Sócrates y su influencia en el pensamiento occidental”, Baética: Estudios de Arte, Geografía e Historia (3), 317-334, disponible en https:// doi.org/10.24310/BAETICA.1980.v0i3.990.
McEnroe, J. y Pitman, M. (2003). “An analysis of the accounting profession´s oligarchy the auditing standards board”, Research in Accounting Regulation, 16, 29-44, disponible en https://doi.org/10.1016/S1052-0457(02)16002-4. DOI: https://doi.org/10.1016/S1052-0457(02)16002-4
Mill, J. S. (2001). “Sobre la libertad”, en V. Camps. Introducción a la filosofía política, Crítica.
Mintz, S. (2006). “Accounting ethics education: Integrating reflective learning and virtue ethics”, Journal of Accounting Education, 24(2-3), 97-117, disponible en https://doi. org/10.1016/j.jaccedu.2006.07.004. DOI: https://doi.org/10.1016/j.jaccedu.2006.07.004
Morrison, M. (2004). “Rush to judgment: the lynching of Arthur Andersen y Co.”, Critical Perspectives on Accounting, 15(3), 335-375, disponible en https://doi.org/10.1016/j. cpa.2004.01.001. DOI: https://doi.org/10.1016/j.cpa.2004.01.001
Murphy, P. (2012). “Attitude, Machiavellianism and the rationalization of misreporting”, Accounting, Organizations and Society, 37(4), 242-259, disponible en https://doi. org/10.1016/j.aos.2012.04.002. DOI: https://doi.org/10.1016/j.aos.2012.04.002
Neesham, C. (2014). “Leverage Points in Business Ethics Education: A Virtual Sympo¬sium”, Journal Business Ethics Education, 131, disponible en https://doi.org/10.1007/ s10551-014-2472-5.
Ocampo, E. y Ortega, J. (2013). “Expanding the perspective and knowledge of the accou¬nting curriculum and pedagogy in other locations: The case of Mexico”, Critical Perspectives on Accounting, 24(2), 145-153, disponible en https://doi.org/10.1016/j. cpa.2012.07.002. DOI: https://doi.org/10.1016/j.cpa.2012.07.002
Pastré, O. y Vigier, M. (2009). El capitalismo desorientado. Seis años después de Enron: la nueva cara de los capitalismos, Bogotá, Universidad Externado de Colombia.
Platón. (1871). “Menón”, en Platón, Diálogos, Patricio de Azcárate.
Ponemon, L. (1993). “Can ethics be taught in accounting?”, Journal of Accounting Educa¬tion, 11(2), 185-209, disponible en https://doi.org/10.1016/0748-5751(93)90002-Z. DOI: https://doi.org/10.1016/0748-5751(93)90002-Z
Puxty, A., Sikka, P. y Willmott, H. (1994). “(Re)forming the circle: education, ethics and accountancy practices”, Accounting Education, 3(1), 77-92, disponible en https:// doi.org/10.1080/09639289400000006. DOI: https://doi.org/10.1080/09639289400000006
Raar, J. (2009). “The new global accounting community: Rationale for dialogue to establish its accountability”, Critical Perspectives on Accounting, 20(4), 509-527, disponible en https://doi.org/10.1016/j.cpa.2008.08.001. DOI: https://doi.org/10.1016/j.cpa.2008.08.001
Ratzinger, N. y Gray, G. (2015). “Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities”, Journal of Accounting Literature, 35, 77-103, disponible en https://doi.org/10.1016/j.acclit.2015.10.002. DOI: https://doi.org/10.1016/j.acclit.2015.10.002
Rebele, J., Apostolou, B., Buckless, F., Hassell, J., Paquette, L. y Stout, D. (1998). “Ac¬counting Education Literature Review (1991-1997) Part II Students Education a Technology Assessment and Faculty Issues”, Journal of Accounting Education, 16(2), 179-245, disponible en https://doi.org/10.1016/S0748-5751(98)00010-4. DOI: https://doi.org/10.1016/S0748-5751(98)00010-4
Riordan, D. y Sullivan, C. (1998). “A moral perspective of the 150-hour requirement”, Journal of Accounting Education, 16(1), 53-64, disponible en https://doi.org/10.1016/ S0748-5751(98)00002-5. DOI: https://doi.org/10.1016/S0748-5751(98)00002-5
Roybark, H. (2008). “Educational interventions for teaching the new auditor indepen¬dence rules”, Journal of Accounting Education, 26(1), 1-29, disponible en https:// doi.org/10.1016/j.jaccedu.2007.10.001. DOI: https://doi.org/10.1016/j.jaccedu.2007.10.001
Rutledge, R. y Karim, K. (1999). “The influence of self-interest and ethical considerations on managers’ evaluation judgments”, Accounting, Organizations and Society, 24(2), 173-184, disponible en https://doi.org/10.1016/S0361-3682(98)00027-0. DOI: https://doi.org/10.1016/S0361-3682(98)00027-0
Sangster, A., y Greg, B. (2020). “Insights into accounting education in a COVID-19 world”, Accounting Education, 29(5), 431-562, disponible en https://doi.org/10.1080/096 39284.2020.1808487. DOI: https://doi.org/10.1080/09639284.2020.1808487
Saravanamuthu, K. y Filling, S. (2004). “A critical response to managerialism in the Aca¬demy”, Critical Perspectives on Accounting, 15(4-5), 453-452, disponible en https:// doi.org/10.1016/S1045-2354(03)00037-6. DOI: https://doi.org/10.1016/S1045-2354(03)00037-6
Saravanamuthu, K. (2004). “Gold-collarism in the Academy: the dilemma in transforming bean-counters into knowledge consultants”, Critical Perspectives on Accounting, 15(4-5), 587-607, disponible en https://doi.org/10.1016/S1045-2354(03)00048-0. DOI: https://doi.org/10.1016/S1045-2354(03)00048-0
Sartre, J. P. (2007). “El existencialismo es un humanismo”, en C. Gómez. Doce textos fundamentales de la Ética del siglo xx, Alianza Editorial.
Sheehan, N. y Schmidt, J. (2015). “Preparing accounting students for ethical decision making: Developing individual codes of conduct based on personal values”, Journal of Accounting Education, 33(3), 183-197, disponible en https://doi.org/10.1016/j. jaccedu.2015.06.001. DOI: https://doi.org/10.1016/j.jaccedu.2015.06.001
Sholihin, M., Candra, R., Yuniarti, N. e Ilyana, S. (2020). “A new way of teaching bu¬siness ethics: The evaluation of virtual reality-based learning media”, The Inter-national Journal of Management Education, 18(3), 1-13, disponible en https://doi. org/10.1016/j.ijme.2020.100428. DOI: https://doi.org/10.1016/j.ijme.2020.100428
Spalding Jr., A. y Lawrie, G. (2019). “A Critical Examination of the aicpa’s New “Con¬ceptual Framework” Ethics Protocol”, Journal of Business Ethics, 155, 1135-1152, disponible en https://doi.org/10.1007/s10551-017-3528-0. DOI: https://doi.org/10.1007/s10551-017-3528-0
Steiner, G. (2016). Lecciones de los maestros, Ediciones Siruela.
Sweeney, J. y Roberts, R. (1997). “Cognitive moral development and auditor independence”, Accounting, Organizations and Society, 22 (3-4), 337-352, disponible en https://doi. org/10.1016/S0361-3682(96)00025-6. DOI: https://doi.org/10.1016/S0361-3682(96)00025-6
Vallaeys, F. (2003). “Orientaciones para la enseñanza de la ética, el capital social y el desarrollo en las universidades latinoamericanas”, Revista Venezolana de Gerencia, 8(21), 38-73, disponible en http://www.redalyc.org/pdf/290/29002103.pdf. DOI: https://doi.org/10.31876/revista.v8i21.9479
Vinson, J., Curtis, M., Conover, T. y Chui, L. (2020). “Ethical relativism in accounting: A cross-cultural examination of the influence of culture and risk-taking propensity on ethical decision-making”, Journal of Internacional Accounting, Auditing and Ta¬xation, 41, 1-15, disponible en https://doi.org/10.1016/j.intaccaudtax.2020.100350. DOI: https://doi.org/10.1016/j.intaccaudtax.2020.100350
Watson, S., Apostolou, B., Hassell, J. y Webber, S. (2007). “Accounting education literature review (2003-2005)”, Journal of Accounting Education, 25(1-2), 1-58, disponible en https://doi.org/10.1016/j.jaccedu.2007.01.001. DOI: https://doi.org/10.1016/j.jaccedu.2007.01.001
Weisbrod, E. (2009). “The role of affect and tolerance of ambiguity in ethical decision ma¬king”, Advances in Accounting, 25(1), 57-63, disponible en https://doi.org/10.1016/j. adiac.2009.02.011. DOI: https://doi.org/10.1016/j.adiac.2009.02.011
West, A. (2017). “The ethics of professional accountants: an Aristotelian perspective”, Accounting, Auditing & Accountability Journal, 30(2), 328-351, disponible en https:// doi.org/10.1108/AAAJ-09-2015-2233. DOI: https://doi.org/10.1108/AAAJ-09-2015-2233
Wittgenstein, L. (1976). Los cuadernos azul y marrón, Editorial Tecnos.
Wygal, D. (2015). “Reflections on pathways to teaching, learning and curriculum com¬munity relationship building”, Journal of Accounting Education, 33(4), 257-293, disponible en https://doi.org/10.1016/j.jaccedu.2015.09.002. DOI: https://doi.org/10.1016/j.jaccedu.2015.09.002
Young, J. y Annisette, M. (2009). “Cultivating imagination: Ethics, education and litera¬ture”, Critical Perspectives on Accounting, 20(1), 93-109, disponible en https://doi. org/10.1016/j.cpa.2007.03.003. DOI: https://doi.org/10.1016/j.cpa.2007.03.003
Zeta, R. (18 de diciembre de 2012). “La ética no se enseña, se aprende y se practica”, disponible en http://analisisdemedios.blogspot.com.es/2012/12/la-etica-no-se-ensena-se-aprende-y-se.html.
Zhang, T., Fletcher, P., Gino, F. y Bazerman, M. (2015). “Reducing bounded ethicality: How to help individuals notice and avoid unethical behavior”, Organizational Dynamics, 44(4), 310-317, disponible en https://psycnet.apa.org/doi/10.1016/j. orgdyn.2015.09.009. DOI: https://doi.org/10.1016/j.orgdyn.2015.09.009
Citado por
