Students were first asked to list five words related to ‘Accounting’. The terms that appeared
most frequently in the initial questionnaire were ‘Reliability’; ‘Objectivity’; ‘True and Fair
View’; ‘Income-Expense-Assets-Debt’. However, these words were replaced by
‘Responsibility’; ‘Transparency’ and ‘Stakeholders’ in the second one. The use of these new
words suggests that students may have re-humanized their concept of accounting and share
the idea of enlarging the organizational limits traditionally presented in the other courses
in the syllabus