[DOWNLOAD] "From Essential Characteristic to Oxymoron: Accounting Ethics Under the Gun (Ethical ISSUES)" by Ethical and Regulatory Issues Journal of Legal " eBook PDF Kindle ePub Free

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eBook details

• Title: From Essential Characteristic to Oxymoron: Accounting Ethics Under the Gun (Ethical ISSUES)
• Author : Ethical and Regulatory Issues Journal of Legal
• Release Date : January 01, 2003
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 279 KB

Description

ABSTRACT In the aftermath of recent scandals representatives of the accounting profession and other groups intent on protecting both the profession and the public are trying to determine a course of action that will influence accounting professionals to follow the high levels of moral behavior that contribute to the value of the accounting function. In choosing a course of action these groups must consider that ethical reasoning is a learned skill. They must also consider the avenues available that may exert an influence on ethical reasoning and thus on ethical behavior. These influences fall into three broad categories characterized as personal influences, normative influences, and punitive influences. An examination of what has how accounting scandals have developed and what been established about moral reasoning and moral behavior suggests that punitive influences are ineffective in assuring ethical behavior. Since personal influences are believed to be established rather early in life, this paper suggests that normative influences are the best mechanism for influencing the ethical behavior of accountants.

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