The functional‐institutional and consequential‐conflictual sociological approaches to accounting ethics education

摘要: Purpose – There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation organizational learning strategies. Both functional‐institutional (FI) CC approaches are integrated with sustainability ecological resources management literature. The aim this paper to fill gap.Design/methodology/approach applies FI sociological approaches.Findings This paper's contribution managerial auditing education literature based on proposition ethics can improve moral ethical reasoning auditors, when educational processes incorporate both suggests in could benefit from experiential teaching methods allied applied disciplines medicine, engineering, psychology.Research limitations/implica...