Sens i możliwość zastosowania elementów buddyjskiej edukacji etycznej w nauczaniu etyki rachunkowości w chrześcijańskim kręgu kulturowym
The meaning and possibility of applying elements of Buddhist ethical accounting education in the Christian cultural circle

Summary/Abstract: Purpose: The aim of the article is to present the principles of Buddhist ethical educa-tion 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 theo-ries 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.

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