Confidentiality decisions: The reasoning process of CPAS in resolving ethical dilemmas
| Autor: | Barbara L. Adams, Woodrow James, Fannie L. Malone |
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| Rok vydání: | 1995 |
| Předmět: |
Professional conduct
Economics and Econometrics Ethical issues Process (engineering) Morally right Ethical behavior General Business Management and Accounting Arts and Humanities (miscellaneous) Engineering ethics Confidentiality Business and International Management Business ethics Psychology Law Social psychology Quality of Life Research |
| Zdroj: | Journal of Business Ethics. 14:1015-1020 |
| ISSN: | 1573-0697 0167-4544 |
| Popis: | As in other professions, such as law and medicine, accounting has a Code of Professional Conduct (Code) that members are expected to abide by. In today's legalistic society, however, the question of “what is the right thing to do,” is often confused with “what is legal?” In many instances, this may present a conflict between adhering to the Code and doing what some may perceive as proper ethical behavior. This paper examines (1) the reasoning process that CPAs use in resolving ethical issues related to confidentiality; and, (2) whether or not there is a perceived conflict in adhering to the Code and the moral values of some CPAs. The results indicate that although most CPAs sampled resolve ethical issues in accordance with the Code, such decisions do not always reflect their belief of what is morally right. Although the results are useful in understanding how some CPAs reason in making moral choices involving confidentiality decisions, care should be exercised in drawing further inferences from this study due to the limited sample size. |
| Databáze: | OpenAIRE |
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