Kształcenie w zakresie etyki w rachunkowości zarządczej na polskich uczelniach
Academic education of management accountant in the field of ethics

Summary/Abstract: The aim of the article is to identify how future management accountant are being educated in the area of professional ethics during their academic education. Management accounting is an important part of economic reality, and it is being adapted to the increasing demands of management staff. Its change in recent years has caused the management accountant to change responsibilities. This also translates into increased interest from universities and an expansion of education in management accounting. As in any profession, ethics are important for management accountant. It is important that topics related to professional ethics in the profession are addressed at the academic education. An analysis of the study programmes of accounting-related courses made it possible to determine how future professionals are educated in terms of ethics. The results lead to the conclusion that currently implemented majors at Polish universities, do not discuss this topic sufficiently. Accounting majors largely discuss topics related to general business ethics, where ethical problems and dilemmas in management accounting are not presented.

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