Open AccessEthics in the profession of management accountants in literature and education in Poland
Author(s) -
Irena Sobańska,
Ewelina Zarzycka
Publication year - 2016
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/16414381.1207442
Subject(s) - engineering ethics , political science , academic community , accounting , sociology , pedagogy , social science , business , engineering
The purpose of this article is to verify how the scientific community supports the management account-ants in emphasizing high ethical requirements expected of the profession. The article presents issues relating to ethics in the profession of management accountants in the light of research and international standards as well as the results of and conclusions from the study of Polish academic textbooks and educational programs. The study allowed for positive verification of the hypothesis stating that ethicalaspects of the management accounting profession are only scantily covered in academic education in Poland. In addition, the results provide guidance to improve educational programs in Polish universities