Etyka w zawodzie specjalisty rachunkowości zarządczej w podręcznikach i kształceniu w Polsce
Ethics in the profession of management accountants in literature and education in Poland

Summary/Abstract: The purpose of this article is to verify how the scientific community supports the management accountants in emphasizing high ethical requirements expected of the profession. The article presents issues relating to ethics in the profession of management accountants in the light of research and international standards as well as the results of and conclusions from the study of Polish academic textbooks and educational programs. The study allowed for positive verification of the hypothesis stating that ethical aspects of the management accounting profession are only scantily covered in academic education in Poland. In addition, the results provide guidance to improve educational programs in Polish universities.

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