Accounting for Ethics: Where does Ethics Fit into Accounting Theory and Accounting Practice?

Accounting for Ethics: Where does Ethics Fit into Accounting Theory and Accounting Practice?

It is argued that if the primary virtues of the accountant are seen to be independence and objectivity, then such conceptions of the role are misleading and their rhetorical perpetuation does not foster these virtues anyway.

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Bibliographische Detailangaben
Veröffentlicht in:Business & professional ethics journal 1994-04, Vol.13 (1/2), p.41-55
1. Verfasser: Engstrom, Timothy H
Format: Artikel
Sprache:eng
Schlagworte:
Accountancy
Accounting
Accounting ethics
Accounting methods
Business ethics
Communicative ethics
Constituents
Ethical epistemology
Moral relativism
Objectivity
Occupational identity
Social ethics
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Zusammenfassung:It is argued that if the primary virtues of the accountant are seen to be independence and objectivity, then such conceptions of the role are misleading and their rhetorical perpetuation does not foster these virtues anyway.
ISSN:0277-2027
2153-7828