Teoria cnót w nauczaniu etyki rachunkowości – metody, techniki i korzyści

• Authors: Czerny Małgorzata

Title variants

EN

The virtue theory in teaching accounting ethics – methods, techniques, and benefits

• Languages of publication: PL

Abstracts

PL

Cel: Celem artykułu jest przedstawienie metod i technik nauczania etyki w rachunkowości wykorzystujących teorię cnót i wykazanie przydatności tej teorii w opracowywaniu nowoczesnych programów nauczania etyki oraz korzyści dla studentów kształconych w ten sposób. Metodyka/podejście badawcze: Przegląd literatury, analiza opisowa i porównawcza. Wyniki: Ustalono, że metody opierające się na teorii cnót, jak nauka refleksyjna i metoda GVV, wykorzystujące studia przypadków, odgrywanie ról, zadania dyskusyjne czy dzienniki refleksji, są szczególnie przydatne w przypadku nauczania przyszłych lub obecnych profesjonalistów z dziedziny rachunkowości jako przedstawicieli zawodu zaufania publicznego, wyposażając ich w praktyczne umiejętności umożliwiające kształtowanie i obronę postaw etycznych. Ograniczenia/implikacje badawcze: Oparto się na przeglądzie literatury anglojęzycznej jako pionierskiej w tej dziedzinie i ograniczono do podstawowych metod nauczania etyki z wykorzystaniem teorii cnót, stosując podejście czysto teoretyczne. Oryginalność/wartość: Artykuł może być inspiracją dla innych badaczy oraz praktyków w tej dziedzinie, z uwagi na przedstawienie nowoczesnego podejścia do nauczania etyki w rachunkowości, omawiając narzędzia dydaktyczne możliwe do zastosowania w praktyce.

EN

Purpose: The article aims to present methods and techniques of teaching ethics in accounting using virtue theory. It also demonstrates the usefulness of this theory in developing modern ethics curricula, as well as the benefits for students educated in this way. Methodology/approach: Literature review, descriptive and comparative analysis. Findings: Methods based on virtue theory, such as reflective practice and giving voice to values (GVV), which utilize case studies, role-playing, discussion tasks, and reflective journals, are particularly useful for teaching future or current professionals in the field of accounting as members of a trusted profession, equipping them with practical skills that shape and defend ethical attitudes. Research limitations/implications: The review is primarily based on pioneering English-language literature in this field and is limited to basic methods of teaching ethics using virtue theory, employing a purely theoretical approach. Originality/value: The article is likely to inspire other researchers and practitioners in this field by presenting a comprehensive modern approach to teaching ethics in accounting, discussing a wide range of educational tools that can be practically applied.

Keywords

PL

etyka; edukacja; rachunkowość; cnota; refleksja; metoda GVV

EN

ethics; education; accounting; virtue; reflection; giving voice to values (GVV) method

• Publisher: Stowarzyszenie Księgowych w Polsce
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2025
• Issue: 49(3)
• Pages: 29-46

Contributors

author

Czerny Małgorzata

• Uniwersytet Ekonomiczny w Poznaniu, Instytut Rachunkowości i Zarządzania Finansami, Katedra Rachunkowości Zarządczej

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