회계윤리의 동기와 행동개발을 위한 철학적 모델

• 영문명: Philosophical Model toward Motivation and Behavior of Accounting Ethical
• 발행기관: 한국전통상학회
• 저자명: 高東元(Ko, Dong-won)
• 간행물 정보: 『한국전통상학연구』한국전통상학연구 제20집 제2호, 87~99쪽, 전체 13쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2006.12.30

영문 초록

This paper reviews the literature on ethic education in accounting and utilizes Thorne's Model(Integrated Model of Ethical Decision Making). The paper emphasizes a need to further explore ways of enhancing moral motivation. To increase accounting student's moral motivation, the paper recommends exhorting students to good behavior, pointing out that they are masters of their moral selves, and encouraging them to take pride in their profession. The paper also advocates the use of accounting exemplars to helps instill moral virtues in accounting students.

목차

Abstract

Ⅰ. 서론

Ⅱ. 윤리적 의사결정모델

Ⅲ. Thorne의 윤리적 의사결정을 위한 통합모델

Ⅳ. 회계윤리교육을 위한 제언

Ⅴ. 결론

참고문헌

키워드

accounting ethic Thorne's model ethical motivation ethical behavior