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In the aftermath of crisis: The post-Enron implications for Spanish university accounting educators

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  • Jose Gonzalo
  • Anne Garvey

Abstract

This paper is a consideration of the role that ethics must play in accounting education followed by a set of implementation proposals. It is based on the lack of response by the profession in Spain, as in some other European countries, to the crisis produced by recent financial scandals, both at a national and international level. Three proposals are made in the paper to reintroduce ethics into accounting education. Firstly, a case is made for a more contextual learning of accounting standards. This would help to avoid teachers and future professionals becoming passive and blind adopters of accounting rules. Secondly, the paper advocates the introduction of ethical reasoning in all accounting courses, as the best way for students to understand that there is more to the preparation of accounts than just following accounting standards. Thirdly, the paper points critically to the lack of accountability by professionals who prepare financial statements in corporations and supports them being made more responsible for their actions. This set of proposals is seen to be consistent with the notion of an accounting profession that is ethical at an individual level and responsible at a social level.

Suggested Citation

  • Jose Gonzalo & Anne Garvey, 2005. "In the aftermath of crisis: The post-Enron implications for Spanish university accounting educators," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 429-439.
    • Handle: RePEc:taf:euract:v:14:y:2005:i:2:p:429-439
    DOI: 10.1080/09638180500127791
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    References listed on IDEAS

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    1. Salvador Carmona & Isabel Gutierrez & Macario Camara, 1999. "A profile of European accounting research: evidence from leading research journals," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 463-480.
    2. Maria Antonia Garcia Benau & Emiliano Ruiz Barbadillo & Christopher Humphrey & Walid Al Husaini, 1999. "Success in failure? Reflections on the changing Spanish audit environment," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 701-730.
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    Cited by:

    1. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.

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