Český finanční a účetní časopis 2007(3):75-78 | DOI: 10.18267/j.cfuc.235
Financial Scandals, Accounting Change and the Role of Accounting Academics: A Perspective from North America
- Doc. Ing. Marie Míková, CSc. - proděkanka pro pedagogickou a studijní činnost, docentka; Katedra finančního účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <mikova@vse.cz>.
This paper examines the responses of North America academics to the recent wave of accounting and audit scandals. The paper suggests that the main response to these scandals can be divided into two big groups. The first one takes the position that the whole system works and the scandals are in fact an evidence of this functional system. The second group suggests to introduce and to intensify the education of ethics and moral aspects in various curricula. Authors of the paper however gather that both these reactions do not offer the solution of social and political context of accounting. They come to the conclusion that only broad collective action can bring adequate changes in education and research.
Keywords: Accounting scandals; Association for Integrity in Accounting; Accounting ethics; Accounting interventions; Accounting academia.
JEL classification: M41
Published: October 1, 2007 Show citation
References
- Cooper, D. J. - Everett, J. - Neu, D. (2005): Financial Scandals, Accounting Change and
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