David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 35 (2):111 - 129 (2002)
This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function of these environments.The results of the study reveal that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Such variations can be attributed to cultural and legal differences, as well as the length of time each professional organization has been in existence. An understanding of the similarities and differences in the codes is important to individuals who may work in these countries. Professional accountants involved in international business must understand the implications of the decisions they make in light of the ethical codes and moral values of their counterparts in foreign countries. After a discussion of the similarities and differences in the codes, the implications of these comparisons for accounting practice are discussed.
|Keywords||Certified Public Accountant Code of Professional Conduct Chartered Accountant|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
Curtis Clements, John D. Neill & O. Scott Stovall (2009). An Analysis of International Accounting Codes of Conduct. Journal of Business Ethics 87 (1):173 - 183.
Daniel Walter Skubik & Bruce W. Stening (2009). What's in a Credo? A Critique of the Academy of Management's Code of Ethical Conduct and Code of Ethics. Journal of Business Ethics 85 (4):515 - 525.
Similar books and articles
Merry Bullock & Sangeeta Panicker (2003). Ethics for All: Differences Across Scientific Society Codes. Science and Engineering Ethics 9 (2):159-170.
Steven P. Nichols (1997). Professional Responsibility: The Role of the Engineer in Society. Science and Engineering Ethics 3 (3):327-337.
Lewis R. Tucker, Vlasis Stathakopolous & Charles H. Patti (1999). A Multidimensional Assessment of Ethical Codes: The Professional Business Association Perspective. [REVIEW] Journal of Business Ethics 19 (3):287 - 300.
Irene N. McCarthy (1997). Professional Ethics Code Conflict Situations: Ethical and Value Orientation of Collegiate Accounting Students. [REVIEW] Journal of Business Ethics 16 (12-13):1467-1473.
Stephanie J. Bird (1998). The Role of Professional Societies: Codes of Conduct and Their Enforcement. Science and Engineering Ethics 4 (3):315-320.
Mary Ann Reynolds (2000). Professionalism, Ethical Codes and the Internal Auditor: A Moral Argument. [REVIEW] Journal of Business Ethics 24 (2):115 - 124.
Donald F. Arnold, Richard A. Bernardi, Presha E. Neidermeyer & Josef Schmee (2007). The Effect of Country and Culture on Perceptions of Appropriate Ethical Actions Prescribed by Codes of Conduct: A Western European Perspective Among Accountants. [REVIEW] Journal of Business Ethics 70 (4):327 - 340.
Mark John Somers (2001). Ethical Codes of Conduct and Organizational Context: A Study of the Relationship Between Codes of Conduct, Employee Behavior and Organizational Values. [REVIEW] Journal of Business Ethics 30 (2):185 - 195.
Maria Krambia-Kapardis & Anastasios Zopiatis (2011). Personal Values of Accountants and Accounting Trainees in Cyprus. Business Ethics 20 (1):59-70.
Nicola Higgs-Kleyn & Dimitri Kapelianis (1999). The Role of Professional Codes in Regarding Ethical Conduct. Journal of Business Ethics 19 (4):363 - 374.
Added to index2009-01-28
Total downloads18 ( #132,590 of 1,696,494 )
Recent downloads (6 months)4 ( #140,936 of 1,696,494 )
How can I increase my downloads?