Characterization of ethical education in accounting degree programs of RPU universities. Trends in syllabus design
Journal Title: RHS-Revista Humanismo y Sociedad - Year 2020, Vol 8, Issue 2
Abstract
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.
Authors and Affiliations
Óscar Alfredo Díaz-Becerra, Mariana Gisella Montes Bravo, Jesús Humberto Cruz Talla, Linda Esperanza Sayan Moreno
Keywords
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- EP ID EP708259
- DOI https://doi.org/10.22209/rhs.v8n2a02
- Views 88
- Downloads 0
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