Professional Ethics in Accounting: Case Studies in Lifewide Lifelong Learning Programmes

DOI

10.2991/icaat-16.2016.21How to use a DOI?

Keywords

Accounting, Lifewide Lifelong Learning (LLL), ethics, case study

Abstract

The article focuses on professional ethics in accounting in the Lifewide Lifelong Learning (LLL) educational programmes. It is aimed at the presentation of the experience in introducing case studies on ethical dilemmas to professional accounting training. It presents the own experience of the author, who is closely connected with teaching university students as well as with the LLL professional education. Presenting ethical dilemmas as a form of teaching, the author claims that they are effective in developing sensitivity to professional ethics and in reinforcing the principles included in the codes of professional ethics in accounting. She is convinced that they may be successfully applied in the LLL programmes, but only when the trainers are well prepared for it. The article does not present any literature cases, but includes a proposal which may be important for the teaching of accounting within the LLL programmes as well as at universities.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Anna Karmańska
PY  - 2016/12
DA  - 2016/12
TI  - Professional Ethics in Accounting: Case Studies in Lifewide Lifelong Learning Programmes
BT  - Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SP  - 201
EP  - 212
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.21
DO  - 10.2991/icaat-16.2016.21
ID  - Karmańska2016/12
ER  -