EIRP Proceedings, Vol 9 (2014)

Education Regarding Ethics in the Accounting Profession – a Literature Review

Alin Chelariu, Emil Horomnea, Tanasa Florentin


The objective of this paper is to group authors from the speciality 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 analysis through a positive approach. The reseach 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 authors from the speciality literature in the currents of thought, intrinsic and extrinsic.


Full Text: PDF



  • There are currently no refbacks.
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.