Characterization of ethical education in accounting degree programs of RPU universities. Trends in syllabus design
Ethical education for public accounting involves incorporating the requirements established by the International Accounting Education Standards issued by the International Federation of Accountants. Therefore, it was important to carry out a study to characterize the elements included in the ethics...
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| Format: | Article |
| Language: | English |
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Corporación Universitaria Remington
2020-08-01
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| Series: | RHS Revista Humanismo y Sociedad |
| Subjects: | |
| Online Access: | http://fer.uniremington.edu.co/ojs/index.php/RHS/article/view/423 |
| _version_ | 1811322096149594112 |
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| author | Óscar Alfredo Díaz-Becerra Mariana Gisella Montes Bravo Jesús Humberto Cruz Talla Linda Esperanza Sayan Moreno |
| author_facet | Óscar Alfredo Díaz-Becerra Mariana Gisella Montes Bravo Jesús Humberto Cruz Talla Linda Esperanza Sayan Moreno |
| author_sort | Óscar Alfredo Díaz-Becerra |
| collection | DOAJ |
| description | Ethical education for public accounting involves incorporating the requirements established by the International Accounting Education Standards issued by the International Federation of Accountants. Therefore, it was important to carry out a study to characterize the elements included in the ethics courses syllabi from accounting faculties of the Peruvian Network of Universities (RPU). In this exploratory study a qualitative methodology was applied. Analysis categories included learning achievements, methodology and evaluation system, among others. Some findings indicate dispersion between most of the categories analyzed as well as a lack of alignment between them. However, in most of them the inclusion of the requirements established in the International Accounting Education Standards is observed. |
| first_indexed | 2024-04-13T13:29:07Z |
| format | Article |
| id | doaj.art-45e1039b921c4481881976e5fe696486 |
| institution | Directory Open Access Journal |
| issn | 2339-4196 |
| language | English |
| last_indexed | 2024-04-13T13:29:07Z |
| publishDate | 2020-08-01 |
| publisher | Corporación Universitaria Remington |
| record_format | Article |
| series | RHS Revista Humanismo y Sociedad |
| spelling | doaj.art-45e1039b921c4481881976e5fe6964862022-12-22T02:45:02ZengCorporación Universitaria RemingtonRHS Revista Humanismo y Sociedad2339-41962020-08-0182224210.22209/rhs.v8n2a02Characterization of ethical education in accounting degree programs of RPU universities. Trends in syllabus designÓscar Alfredo Díaz-Becerra0https://orcid.org/0000-0003-3313-0496Mariana Gisella Montes Bravo1https://orcid.org/0000-0001-8600-8713Jesús Humberto Cruz Talla2https://orcid.org/0000-0002-4200-2405Linda Esperanza Sayan Moreno3https://orcid.org/0000-0002-1936-0335Pontificia Universidad Católica del Perú, Perú Pontificia Universidad Católica del Perú, Perú Pontificia Universidad Católica del Perú, Perú Pontificia Universidad Católica del Perú, Perú Ethical education for public accounting involves incorporating the requirements established by the International Accounting Education Standards issued by the International Federation of Accountants. Therefore, it was important to carry out a study to characterize the elements included in the ethics courses syllabi from accounting faculties of the Peruvian Network of Universities (RPU). In this exploratory study a qualitative methodology was applied. Analysis categories included learning achievements, methodology and evaluation system, among others. Some findings indicate dispersion between most of the categories analyzed as well as a lack of alignment between them. However, in most of them the inclusion of the requirements established in the International Accounting Education Standards is observed.http://fer.uniremington.edu.co/ojs/index.php/RHS/article/view/423professional ethicsaccountingsyllabusuniversityrpueducation standards |
| spellingShingle | Óscar Alfredo Díaz-Becerra Mariana Gisella Montes Bravo Jesús Humberto Cruz Talla Linda Esperanza Sayan Moreno Characterization of ethical education in accounting degree programs of RPU universities. Trends in syllabus design RHS Revista Humanismo y Sociedad professional ethics accounting syllabus university rpu education standards |
| title | Characterization of ethical education in accounting degree programs of RPU universities. Trends in syllabus design |
| title_full | Characterization of ethical education in accounting degree programs of RPU universities. Trends in syllabus design |
| title_fullStr | Characterization of ethical education in accounting degree programs of RPU universities. Trends in syllabus design |
| title_full_unstemmed | Characterization of ethical education in accounting degree programs of RPU universities. Trends in syllabus design |
| title_short | Characterization of ethical education in accounting degree programs of RPU universities. Trends in syllabus design |
| title_sort | characterization of ethical education in accounting degree programs of rpu universities trends in syllabus design |
| topic | professional ethics accounting syllabus university rpu education standards |
| url | http://fer.uniremington.edu.co/ojs/index.php/RHS/article/view/423 |
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