FORMATION OF VALUES IN THE FIELD OF ACCOUNTING AND TAXATION THROUGH THE STUDY OF ETHICAL NORMS

The article substantiates the need for an ethical approach to the formation of educational programs on accounting and taxation in higher educational institutions. The obtained results of a critical analysis of the literature on the selected topic indicate the relevance of the issue in Ukraine and the world, because the state of the financial and economic system of the country directly depends on the development of moral and ethical standards of professionals in the field of accounting and taxation. The results obtained contribute to the expansion of existing knowledge in the concept of professional ethics. The study shows the relevance of introducing a course on professional ethics and raising the moral awareness of students majoring in Accounting and Taxation. It provides arguments about the need to provide professional moral education in the field of accounting and taxation at the level of compulsory disciplines, without limiting them to optional choices. A separate course on professional ethics is justified because it emphasizes the relevance of ethics, and provides systemic knowledge as components of financial or management accounting, taxation, etc. Such knowledge is significant because it helps students develop the capacity to make professional ethical decisions and strengthen their preparation for fulfilling their roles in the future. This topic is important in the context of the Ukrainian economy, which is recognized as very corrupt and permeated by unethical business practices, and mastering a course of professional ethics at the university has a positive effect on the ability of accountants to think ethically, which indicates the need for compulsory education in ethics both in professional and in high school. The article identifies the most effective components of the curriculum, as well as formulates the stages of introducing professional ethics into higher education: 1) the formation of values, 2) the ability to interpret ethical norms, 3) the implementation of norms in professional activities.