The meaning and possibility of applying elements of Buddhist ethical accounting education in the Christian cultural circle
Purpose: The aim of the article is to present the principles of Buddhist ethical educa-tion in the context of their usefulness for the study of ethics in accounting in Poland. Methodology/approach: a critical and comparative literature analysis was used. Findings: Buddhist ethics offers a significa...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2022-06-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0015.8808 |
| _version_ | 1798036627360055296 |
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| author | Małgorzata Czerny |
| author_facet | Małgorzata Czerny |
| author_sort | Małgorzata Czerny |
| collection | DOAJ |
| description | Purpose: The aim of the article is to present the principles of Buddhist ethical educa-tion in the context of their usefulness for the study of ethics in accounting in Poland.
Methodology/approach: a critical and comparative literature analysis was used.
Findings: Buddhist ethics offers a significant development of Mele’s model, which is largely based on Catholic ethics and has great potential for application in the Polish cultural circle. The model expanded in this way illustrates the impact and importance of developing the right view on developing practical knowledge and virtues, meditating practice on cultivating the right view, and the conditioning between effective (right) meditation and the ability to concentrate properly. Finally, this model emphasizes the continuity and repetition of the processes leading to “moral behavior”.
Research limitations/implications: The model presented in the article can be used to develop new educational techniques in teaching accounting ethics.
Originality/value: The article fills the cognitive gap regarding the Buddhist model of teaching the ethics of accounting, which is a potential supplement to educational theo-ries and techniques in this field, and indicates the directions of research that may con-firm the possible usefulness of its application in combination with Mele’s model.
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| first_indexed | 2024-04-11T21:15:32Z |
| format | Article |
| id | doaj.art-1e64105e7cc9462aafab95b83df59f5d |
| institution | Directory Open Access Journal |
| issn | 1641-4381 2391-677X |
| language | English |
| last_indexed | 2024-04-11T21:15:32Z |
| publishDate | 2022-06-01 |
| publisher | Rada Naukowa SKwP |
| record_format | Article |
| series | Zeszyty Teoretyczne Rachunkowości |
| spelling | doaj.art-1e64105e7cc9462aafab95b83df59f5d2022-12-22T04:02:49ZengRada Naukowa SKwPZeszyty Teoretyczne Rachunkowości1641-43812391-677X2022-06-01462274810.5604/01.3001.0015.880801.3001.0015.8808The meaning and possibility of applying elements of Buddhist ethical accounting education in the Christian cultural circleMałgorzata Czerny0Uniwersytet Ekonomiczny w Poznaniu Instytut Rachunkowości Zarządzania Finansami Katedra Rachunkowości ZarządczejPurpose: The aim of the article is to present the principles of Buddhist ethical educa-tion in the context of their usefulness for the study of ethics in accounting in Poland. Methodology/approach: a critical and comparative literature analysis was used. Findings: Buddhist ethics offers a significant development of Mele’s model, which is largely based on Catholic ethics and has great potential for application in the Polish cultural circle. The model expanded in this way illustrates the impact and importance of developing the right view on developing practical knowledge and virtues, meditating practice on cultivating the right view, and the conditioning between effective (right) meditation and the ability to concentrate properly. Finally, this model emphasizes the continuity and repetition of the processes leading to “moral behavior”. Research limitations/implications: The model presented in the article can be used to develop new educational techniques in teaching accounting ethics. Originality/value: The article fills the cognitive gap regarding the Buddhist model of teaching the ethics of accounting, which is a potential supplement to educational theo-ries and techniques in this field, and indicates the directions of research that may con-firm the possible usefulness of its application in combination with Mele’s model. http://ztr.skwp.pl/gicid/01.3001.0015.8808Buddhismmodelethicseducationaccounting |
| spellingShingle | Małgorzata Czerny The meaning and possibility of applying elements of Buddhist ethical accounting education in the Christian cultural circle Zeszyty Teoretyczne Rachunkowości Buddhism model ethics education accounting |
| title | The meaning and possibility of applying elements of Buddhist ethical accounting education in the Christian cultural circle |
| title_full | The meaning and possibility of applying elements of Buddhist ethical accounting education in the Christian cultural circle |
| title_fullStr | The meaning and possibility of applying elements of Buddhist ethical accounting education in the Christian cultural circle |
| title_full_unstemmed | The meaning and possibility of applying elements of Buddhist ethical accounting education in the Christian cultural circle |
| title_short | The meaning and possibility of applying elements of Buddhist ethical accounting education in the Christian cultural circle |
| title_sort | meaning and possibility of applying elements of buddhist ethical accounting education in the christian cultural circle |
| topic | Buddhism model ethics education accounting |
| url | http://ztr.skwp.pl/gicid/01.3001.0015.8808 |
| work_keys_str_mv | AT małgorzataczerny themeaningandpossibilityofapplyingelementsofbuddhistethicalaccountingeducationinthechristianculturalcircle AT małgorzataczerny meaningandpossibilityofapplyingelementsofbuddhistethicalaccountingeducationinthechristianculturalcircle |