Co-Active Coaching Supporting the Development of Skills in Solving Ethical Dilemmas in Accounting and Finance-Related Professions

Abstract

In contemporary market economy, an increasing importance is attributed to the observance of ethics. The subject of considerations of researchers dealing with this issue is also the ethical dimension of professions, including those ones, which are related to accounting and finances. It is recognized the need to develop substantive and interpersonal competences, but also in the field of professional ethics. The aim of the article is: 1) to demonstrate that co-active coaching is a particularly useful tool for developing skills to solve ethical dilemmas among employees working in accounting and finance; 2) to present the key competencies of a co-active coach, with particular emphasis on the ability to ask questions facilitating analysis and decision-making for the coachee when facing an ethical dilemma; 3) to present the stages of a coaching session supporting the development of skills to solve ethical dilemma common among professionals whose job relates to accounting and finance using the GROW model, plus to indicate selected questions recommended in each of these stages. It was achieved on the basis of the results of the analysis of the literature of the subject.