The Role of University in the Improvement of Professional Accountants Behaviour
Marcela Espinosa Pike
If the hypothesis is accepted that the behaviour of professional accountants does not satisfy social expectations, we must think about the different altematives that need to be pursued in order to modify behaviour in the direction expected by society. The principal aim of this paper is to initiate a debate among Spanish accounting university teachers about the importance of integrating, and the best way to integrate, ethics in the accounting curriculum. Accordingly, using the American experience as a basis, the paper considers the objectives to pursue, the content and techniques of teaching, and the type of person suited to educating the future accounting professional.
accounting profession, ethics in the accounting curriculum, moral development.
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