The question of ethics facing the public accountant: a reflection from literary fiction
DOI:
https://doi.org/10.17533/udea.rc.n82a01Keywords:
Accounting and literature, accounting and fiction, Public Accountant’s ethics, business ethicsAbstract
Resorting to fiction to analyze the organization and accounting has become a relevant methodological technique owing to works such as that of Barbara Czarniawska (2006, 2008, 2012, 2013). This alternative research approach aims to analyze one of the public accounting profession’s central issues: ethics. To this end, the short story Breve Historia sobre el Sentido del Dinero (A Brief History of the Meaning of Money) by Marcelo Birmajer (2005) is used as a resource. The analysis is developed within the framework of business ethics since businesses are the main institutions of the modern world and a space for the practice of public accounting. This article reflects on the public accountant’s ethics based on arguments that go beyond normative perspectives.
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