id	author	title	date	pages	extension	mime	words	sentences	flesch	summary	cache	txt
work_rzxkdt5kl5hrhhbqr44bzyjohq	Wilfred Dolfsma	Accounting as Applied Ethics: Teaching a Discipline	2006	14	.pdf	application/pdf	5262	486	58	Accountancy, part of economics, draws on utilitarian ethics, but not teaching accounting, I submit, presenting constitutive ideas and concepts of the discipline as ethical in nature indicated that there is merit to the suggestion of presenting accounting as applied ethics especially to students In a way, Section 1 of the paper can be seen as background for teaching accounting as if it were applied ethics. 1. The Ethical Bases of Economics and Accounting relativist considerations, institutional economics (Hodgson 2001) is more empathetic on account of its explicit In teaching accountancy, especially to students with little background in economics or business, arguing that it to be made for understanding developments in the practice of accounting in terms of institutional economics, 11 Developing the relation between accountancy standards and economic conditions more generally is beyond the scope of In addition, there are important and substantial ways in which accounting theory is reminiscent of ethics.	./cache/work_rzxkdt5kl5hrhhbqr44bzyjohq.pdf	./txt/work_rzxkdt5kl5hrhhbqr44bzyjohq.txt