Confidentiality decisions: The reasoning process of CPAS in resolving ethical dilemmas [Book Review]
Journal of Business Ethics 14 (12):1015 - 1020 (1995)
|Abstract||As in other professions, such as law and medicine, accounting has a Code of Professional Conduct (Code) that members are expected to abide by. In today''s legalistic society, however, the question of what is the right thing to do, is often confused with what is legal? In many instances, this may present a conflict between adhering to the Code and doing what some may perceive as proper ethical behavior. This paper examines (1) the reasoning process that CPAs use in resolving ethical issues related to confidentiality; and, (2) whether or not there is a perceived conflict in adhering to the Code and the moral values of some CPAs. The results indicate that although most CPAs sampled resolve ethical issues in accordance with the Code, such decisions do not always reflect their belief of what is morally right. Although the results are useful in understanding how some CPAs reason in making moral choices involving confidentiality decisions, care should be exercised in drawing further inferences from this study due to the limited sample size|
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
|Through your library||Configure|
Similar books and articles
Alan K. M. Au & Danny S. N. Wong (2000). The Impact of Guanxi on the Ethical Decision-Making Process of Auditors – an Exploratory Study on Chinese CPAs in Hong Kong. Journal of Business Ethics 28 (1):87 - 93.
Allison Collins & Norm Schultz (1995). A Critical Examination of the AICPA Code of Professional Conduct. Journal of Business Ethics 14 (1):31 - 41.
Jeffrey E. Barnett (2009). Ethics Desk Reference for Counselors. American Counseling Association.
Don W. Finn, Lawrence B. Chonko & Shelby D. Hunt (1988). Ethical Problems in Public Accounting: The View From the Top. [REVIEW] Journal of Business Ethics 7 (8):605 - 615.
Suzanne Pinac Ward, Dan R. Ward & Alan B. Deck (1993). Certified Public Accountants: Ethical Perception Skills and Attitudes on Ethics Education. [REVIEW] Journal of Business Ethics 12 (8):601 - 610.
G. A. Claypool, D. F. Fetyko & M. A. Pearson (1990). Reactions to Ethical Dilemmas: A Study Pertaining to Certified Public Accountants. [REVIEW] Journal of Business Ethics 9 (9):699 - 706.
Evelyn C. Hume, Ernest R. Larkins & Govind Iyer (1999). On Compliance with Ethical Standards in Tax Return Preparation. Journal of Business Ethics 18 (2):229 - 238.
Paul W. Allen & Chee K. Ng (2001). Self Interest Among CPAs May Influence Their Moral Reasoning. Journal of Business Ethics 33 (1):29 - 35.
Mark R. Nixon (1994). Ethical Reasoning and Privileged Information: Resolving Moral Conflict. [REVIEW] Journal of Business Ethics 13 (7):571 - 577.
Added to index2009-01-28
Total downloads37 ( #36,899 of 722,698 )
Recent downloads (6 months)1 ( #60,006 of 722,698 )
How can I increase my downloads?