Accounting Professionalism: Serving the Public Interest Means First Knowing What Societies Value

Ralph W. Adler

Accounting and Finance, 2025, vol. 65, issue 4, 4230-4243

Abstract: This paper calls for including liberal arts study in undergraduate accounting degrees. Although the idea is not new, unlike previous calls – which use normative‐based arguments to link liberal arts study with the development of students' critical thinking, problem‐solving, and analytical skills – the present study views the inclusion of liberal arts study as indispensable to students assuming their role as accounting professionals. Liberal arts education, through its focus on the diversity of ideas and experiences that characterise society, helps students appreciate the pluralism of worldviews and value spheres, while simultaneously helping them to understand the core values and institutions that comprise the societies they are meant to serve. Without this appreciation and understanding, accountants will struggle to support and might even end up undermining societies' interests. The paper examines four approaches to incorporating liberal arts into accounting degrees. Two emerge as being better suited. One approach prescribes a core set of courses/papers, while the second approach features a core in combination with distributional requirements.

Date: 2025
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