Accounting Ethics New Century University Accounting Textbook Translation Series

Author: Jack Morris
Publisher:
Publish Date: 2003-12-01
Features: In the past 25 years, the ethical standards of the accounting profession have undergone significant changes. This transformation is not only in response to the needs of social, economic, and political changes but also an inherent requirement for the development of the accounting profession itself. The old competition and advertising rules have been relaxed. A new, clearer thinking has been introduced into the ethical guidelines on objectivity and independence. New practice areas have become mainstream and have given rise to many new ethical issues. An increasing number of professional accountants are employed by businesses rather than practicing independently. How can the ethical standards of the accounting profession be linked to the broader needs of business ethics?