Abstract
Integrity must be the organizing principle for accounting education and accounting practice. Without integrity, ethical frameworks can be misused as manipulative devices to support particular interests. The accounting profession has frequently addressed integrity. The professional interpretation, however, has been a narrow rules-oriented approach focusing on identifying fraudulent financial reporting and on traditional views on the nature and scope of the audit report. This paper links integrity to corporate responsibility and to the individual moral responsibility to take the moral point of view.
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Carroll, R.F. The Integrity Factor-Critical to Accounting Education. Teaching Business Ethics 2, 137–163 (1998). https://doi.org/10.1023/A:1009713620384
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DOI: https://doi.org/10.1023/A:1009713620384