A Humanistic perspective in teaching business ethics to accountancy students

Abstract

Recent corporate scandals brought to light the role of the academic community in strengthening the ethical values of accounting students as future leaders of the profession. Some members, however, remain skeptical, thus leading to debates about the effectiveness of the ethics programmes currently being taught in business schools. From a humanistic perspective, the teaching of business ethics in accountancy continues to be relevant because it can contribute to effect moral change in the life of students. The possibility of a moral change is within the reach of every individual through the configuring power of his actions. This change, however, entails a complex process because it involves a deliberate and free decision on the part of the person. Every individual is capable of becoming a better person and it is the task of teachers of ethics to motivate and guide their students as future accountants to become good and honest professionals.