Financial Scandals, Accounting Change and the Role of Accounting Academics: A Perspective from North America

Finanční skandály, změna v účetnictví a úloha účetních akademiků: pohled za severní Ameriky

Marie Míková

Český finanční a účetní časopis, 2007, vol. 2007, issue 3, 75-78

Abstract: 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; Účetní skandály; Účetní etika; Účetní intervence; Účetní akademická obec (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.235

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