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Descriptive ethics is a form of empirical research into the attitudes of individuals or groups of people. In other words, this is the division of philosophical or general ethics that involves the observation of the moral decision-making process with the goal of describing the phenomenon. Those working on descriptive ethics aim to uncover people ...
Ethical dilemma. In philosophy, an ethical dilemma, also called an ethical paradox or moral dilemma, is a situation in which two or more conflicting moral imperatives, none of which overrides the other, confront an agent. A closely related definition characterizes an ethical dilemma as a situation in which every available choice is wrong.
Integrity is the quality of being honest and showing a consistent and uncompromising adherence to strong moral and ethical principles and values. [1][2] In ethics, integrity is regarded as the honesty and truthfulness or earnestness of one's actions. Integrity can stand in opposition to hypocrisy. [3] It regards internal consistency as a virtue ...
Ethics, also called moral philosophy, is the study of moral phenomena. It is one of the main branches of philosophy and investigates the nature of morality and the principles that govern the moral evaluation of conduct, character traits, and institutions. It examines what obligations people have, what behavior is right and wrong, and how to ...
Professional ethics. A 12th-century Byzantine manuscript of the Hippocratic oath. 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 ...
Codes seek to define and delineate the difference between conduct and behavior that is malum in se, malum prohibitum, and good practice. Sometimes ethical codes include sections that are meant to give firm rules, but some offer general guidance, and sometimes the words are merely aspirational. In sum, a code of ethics is an attempt to codify ...
Moral relativism or ethical relativism (often reformulated as relativist ethics or relativist morality) is used to describe several philosophical positions concerned with the differences in moral judgments across different peoples and cultures. An advocate of such ideas is often referred to as a relativist. Descriptive moral relativism holds ...
The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA 's ethical and professional responsibilities. [1] The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and ...
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