Search results
Results from the WOW.Com Content Network
The International Ethics Standards Board for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA also supports debate on issues related to accounting ethics and auditor independence.
The Accounting Professional & Ethical Standards Board (APESB) is an independent, national body that sets out the code of ethics and professional standards with which accounting professionals who are members of CPA Australia, Institute of Chartered Accountants or Institute of Public Accountants must comply. [1]
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 ...
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 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 ...
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.
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 ...
LII selectively recruits second- and third-year students of the Cornell Law School to comprise the LII Bulletin editorial board. [18] The Bulletin editorial board is responsible for every aspect of the journal's management, from selecting decisions for commentary to researching, writing, editing, and producing the journal content in HTML.