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- Title
Sens i możliwość zastosowania elementów buddyjskiej edukacji etycznej w nauczaniu etyki rachunkowości w chrześcijańskim kręgu kulturowym.
- Authors
CZERNY, MAŁGORZATA
- Abstract
Purpose: The aim of the article is to present the principles of Buddhist ethical education in the context of their usefulness for the study of ethics in accounting in Poland. Methodology/approach: a critical and comparative literature analysis was used. Findings: Buddhist ethics offers a significant development of Mele's model, which is largely based on Catholic ethics and has great potential for application in the Polish cultural circle. The model expanded in this way illustrates the impact and importance of developing the right view on developing practical knowledge and virtues, meditating practice on cultivating the right view, and the conditioning between effective (right) meditation and the ability to concentrate properly. Finally, this model emphasizes the continuity and repetition of the processes leading to "moral behavior". Research limitations/implications: The model presented in the article can be used to develop new educational techniques in teaching accounting ethics. Originality/value: The article fills the cognitive gap regarding the Buddhist model of teaching the ethics of accounting, which is a potential supplement to educational theories and techniques in this field, and indicates the directions of research that may confirm the possible usefulness of its application in combination with Mele's model.
- Subjects
POLAND; PHILOSOPHY of education; ACCOUNTING ethics; DHARMA in Buddhism; MORAL education; COMPARATIVE literature; REPETITION (Learning process)
- Publication
Zeszyty Teoretyczne Rachunkowości, 2022, Vol 46, Issue 2, p27
- ISSN
1641-4381
- Publication type
Article
- DOI
10.5604/01.3001.0015.8808