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Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors .
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.
A professional doctoral degree for naturopathic practitioners in the United States. Holders of the ND or NMD degree are known as naturopathic physicians in states where they may be licensed. The designation NMD is used in Arizona.
Corporations and professional organizations, particularly licensing boards, generally will have a written code of ethics that governs standards of professional conduct expected of all in the field. It is important to note that "law" and "ethics" are not synonymous, nor are the "legal" and "ethical" courses of action in a given situation ...
Professional ethics encompass the personal and corporate standards of behavior expected of professionals. [1] The word professionalism originally applied to vows of a religious order. By no later than the year 1675, the term had seen secular application and was applied to the three learned professions: divinity, law, and medicine. [2]
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
Professional responsibility is defined by professional accepted standards of personal behaviour, moral values, and personal guiding principles. [16] Codes for professional responsibility may be established by professional bodies or organizations to guide members in performing functions to a consistent ethical set of principles. [ 17 ]
A professional accounting body is an organization or association of accountants in a particular jurisdiction.Usually a person needs to be a member of such professional body to hold out to the public of the jurisdiction as an accountant.