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Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 [2] The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917.
As of August 5, 2022, the SEP has 1,774 published entries. Apart from its online status, the encyclopedia uses the traditional academic approach of most encyclopedias and academic journals to achieve quality by means of specialist authors selected by an editor or an editorial committee that is competent (although not necessarily considered specialists) in the field covered by the encyclopedia ...
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...
Situational ethics is a form of consequentialism (though distinct from utilitarianism in that the latter's aim is "the greatest good for the greatest number") that focuses on creating the greatest amount of love.
The Stanford Encyclopedia of Philosophy indicates that The Methods of Ethics "in many ways marked the culmination of the classical utilitarian tradition." Noted moral and political philosopher John Rawls , writing in the Forward to the Hackett reprint of the 7th edition, [ 2 ] says Methods of Ethics "is the clearest and most accessible ...
Sidgwick summarizes his position in ethics as utilitarianism "on an Intuitional basis". [10] This reflects, and disputes, the rivalry then felt among British philosophers between the philosophies of utilitarianism and ethical intuitionism, which is illustrated, for example, by John Stuart Mill's criticism of ethical intuitionism in the first chapter of his book Utilitarianism.
Linda Trinkaus Zagzebski (born 1946) is an American philosopher.She is the Emerita George Lynn Cross Research Professor, as well as Emerita Kingfisher College Chair of the Philosophy of Religion and Ethics, at the University of Oklahoma.