Human governance: how ethical behaviour of accountants can be improved?
This article reports the development of philosophy underpinning ethics education especially in the accounting field from the oldest systematic philosophers in western culture as a starting point to the current situation of teaching ethics and the suggestion of new direction by the installation of th...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Human Resource Management Academic Research Society
2019
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| Online Access: | http://psasir.upm.edu.my/id/eprint/80097/ http://psasir.upm.edu.my/id/eprint/80097/1/Human_Governance_How_Ethical_Behaviour_of_Accountants_can_be_improved1.pdf |
| _version_ | 1848858828217516032 |
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| author | Muhamad, Haslinah Salleh, Arfah Abu Kasim, Nor Aziah Suppiah, Susela Devi K. |
| author_facet | Muhamad, Haslinah Salleh, Arfah Abu Kasim, Nor Aziah Suppiah, Susela Devi K. |
| author_sort | Muhamad, Haslinah |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | This article reports the development of philosophy underpinning ethics education especially in the accounting field from the oldest systematic philosophers in western culture as a starting point to the current situation of teaching ethics and the suggestion of new direction by the installation of the concept of human governance. Compare to the oldest era, education in the era of industrial revolution emphasises on the development of technical skills and producing specialists and scientists. Postmodernism scholars find that schools in this era are not teaching humanities in ways conducive to cognitive development or respect for traditional knowledge and values. Consequently, critiques on this kind of education started emphasis in the late eighties and nineties. However, only after the Enron scandal, attention is given to develop long-term strategy to tackle the issue of unethical behaviour among accountants through stringent rules and regulation, code of ethics, ethics education and research. The need to adopt a new philosophy as a supplement in teaching ethics has arisen. This paper proposed to introduce the concept of human governance into accounting ethics education especially at university level. Additionally, this paper had also provided the overview of the concept of human governance. |
| first_indexed | 2025-11-15T12:19:39Z |
| format | Article |
| id | upm-80097 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T12:19:39Z |
| publishDate | 2019 |
| publisher | Human Resource Management Academic Research Society |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-800972020-09-21T08:54:33Z http://psasir.upm.edu.my/id/eprint/80097/ Human governance: how ethical behaviour of accountants can be improved? Muhamad, Haslinah Salleh, Arfah Abu Kasim, Nor Aziah Suppiah, Susela Devi K. This article reports the development of philosophy underpinning ethics education especially in the accounting field from the oldest systematic philosophers in western culture as a starting point to the current situation of teaching ethics and the suggestion of new direction by the installation of the concept of human governance. Compare to the oldest era, education in the era of industrial revolution emphasises on the development of technical skills and producing specialists and scientists. Postmodernism scholars find that schools in this era are not teaching humanities in ways conducive to cognitive development or respect for traditional knowledge and values. Consequently, critiques on this kind of education started emphasis in the late eighties and nineties. However, only after the Enron scandal, attention is given to develop long-term strategy to tackle the issue of unethical behaviour among accountants through stringent rules and regulation, code of ethics, ethics education and research. The need to adopt a new philosophy as a supplement in teaching ethics has arisen. This paper proposed to introduce the concept of human governance into accounting ethics education especially at university level. Additionally, this paper had also provided the overview of the concept of human governance. Human Resource Management Academic Research Society 2019 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/80097/1/Human_Governance_How_Ethical_Behaviour_of_Accountants_can_be_improved1.pdf Muhamad, Haslinah and Salleh, Arfah and Abu Kasim, Nor Aziah and Suppiah, Susela Devi K. (2019) Human governance: how ethical behaviour of accountants can be improved? International Journal of Academic Research in Business and Social Sciences, 9 (7). pp. 370-385. ISSN 2222-6990 https://hrmars.com/papers/detail/IJAREMS/6129 10.6007/IJAREMS/v9-i7/6129 |
| spellingShingle | Muhamad, Haslinah Salleh, Arfah Abu Kasim, Nor Aziah Suppiah, Susela Devi K. Human governance: how ethical behaviour of accountants can be improved? |
| title | Human governance: how ethical behaviour of accountants can be improved? |
| title_full | Human governance: how ethical behaviour of accountants can be improved? |
| title_fullStr | Human governance: how ethical behaviour of accountants can be improved? |
| title_full_unstemmed | Human governance: how ethical behaviour of accountants can be improved? |
| title_short | Human governance: how ethical behaviour of accountants can be improved? |
| title_sort | human governance: how ethical behaviour of accountants can be improved? |
| url | http://psasir.upm.edu.my/id/eprint/80097/ http://psasir.upm.edu.my/id/eprint/80097/ http://psasir.upm.edu.my/id/eprint/80097/ http://psasir.upm.edu.my/id/eprint/80097/1/Human_Governance_How_Ethical_Behaviour_of_Accountants_can_be_improved1.pdf |