David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 14 (8):663 - 671 (1995)
The accounting profession has regarded itself as ethical ever since the first modern professional accounting body was founded in the second half of the 19th Century. However, the code by which members have bound themselves have been professional ethics codes, which are more concerned with the relationship between professional and professional, or professional and client, than that of the professional and society as a whole. Recently, a number of educational programmes have been developed which attempt to go beyond the limited view of professional ethics, and into the field of ethics and professionalism. These programmes are based on an application of the work of Kohlberg and that of Rest. In the opinion of the author these aspects of ethics and professionalism are important developments, which need to be followed up by the development of social accounting, which would be a practical demonstration of ethical concerns by members of the accounting profession. This aspect of business ethics is outlined in the chapter.
|Keywords||No keywords specified (fix it)|
|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
Antonino Vaccaro & Peter Madsen (2009). Corporate Dynamic Transparency: The New Ict-Driven Ethics? [REVIEW] Ethics and Information Technology 11 (2):113-122.
Antonino Vaccaro & Alejo José G. Sison (2011). Transparency in Business: The Perspective of Catholic Social Teaching and the “Caritas in Veritate”. [REVIEW] Journal of Business Ethics 100 (S1):17-27.
João César das Neves & Antonino Vaccaro (2013). Corporate Transparency: A Perspective From Thomas Aquinas' Summa Theologiae. [REVIEW] Journal of Business Ethics 113 (4):639-648.
Similar books and articles
David S. Kerr & L. Murphy Smith (1995). Importance of and Approaches to Incorporating Ethics Into the Accounting Classroom. Journal of Business Ethics 14 (12):987 - 995.
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.
Yves Gendron, Roy Suddaby & Helen Lam (2006). An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence. Journal of Business Ethics 64 (2):169 - 193.
Jeanne F. Backof & Charles L. Martin (1991). Historical Perspectives: Development of the Codes of Ethics in the Legal, Medical and Accounting Professions. [REVIEW] Journal of Business Ethics 10 (2):99 - 110.
John Ferguson, David Collison, David Power & Lorna Stevenson (2011). Accounting Education, Socialisation and the Ethics of Business. Business Ethics 20 (1):12-29.
Jeffrey R. Cohen & Laurie W. Pant (1991). Beyond Bean Counting: Establishing High Ethical Standards in the Public Accounting Profession. [REVIEW] Journal of Business Ethics 10 (1):45 - 56.
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.
Sharon Green & James Weber (1997). Influencing Ethical Development: Exposing Students to the AICPA Code of Conduct. [REVIEW] Journal of Business Ethics 16 (8):777-790.
James A. Schweikart (1992). Cognitive-Contingency Theory and the Study of Ethics in Accounting. Journal of Business Ethics 11 (5-6):471 - 478.
Rafik Z. Elias (2006). The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation. Journal of Business Ethics 68 (1):83 - 90.
Added to index2009-01-28
Total downloads46 ( #36,088 of 1,101,604 )
Recent downloads (6 months)6 ( #44,913 of 1,101,604 )
How can I increase my downloads?