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A critical consideration of ethical foundations for the accounting profession

Koers (Potchefstroom, South Africa), 2012-12, Vol.77 (2), p.1-7 [Peer Reviewed Journal]

Copyright AOSIS OpenJournals, A Division of AOSIS (Pty) Ltd 2012 ;This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 International License. ;ISSN: 0023-270X ;ISSN: 2304-8557 ;EISSN: 2304-8557 ;DOI: 10.4102/koers.v77i2.45

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  • Title:
    A critical consideration of ethical foundations for the accounting profession
  • Author: Buys, Pieter ; Visser, Susan ; Oberholzer, Merwe
  • Subjects: Accounting ; Accounting records ; Audits ; Business ethics ; confidentiality ; Decision making ; Ethics ; formalism ; Foundations ; Globalization ; integrity ; International finance ; objectivity ; Philosophy ; Principles ; Religion ; Studies ; Subjectivity
  • Is Part Of: Koers (Potchefstroom, South Africa), 2012-12, Vol.77 (2), p.1-7
  • Description: When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting's role therein. Although accounting institutes require adherence to codes of conduct, the question remains as to what happened to the stewardship function of the accounting profession. This article has critically reflected on the question, 'What constitutes an ethical accounting profession'? The key principles within many institutes' codes of conduct, such as competency, integrity, objectivity and confidentiality, have been considered against the background of utilitarianism, formalism and virtue ethics as foundational ethical theories. This article has concluded that although these principles aim to provide a framework for ethical accounting conduct, individual subjectivity on the part of the accountant will play a role in how these ethical principles become ethical practices. [PUBLICATION ABSTRACT]
  • Publisher: Noordbrug: Koers Bureau for Scientific Journals
  • Language: English;Portuguese;Afrikaans
  • Identifier: ISSN: 0023-270X
    ISSN: 2304-8557
    EISSN: 2304-8557
    DOI: 10.4102/koers.v77i2.45
  • Source: Open Access: AOSIS OpenJournals
    SciELO
    ProQuest Central
    DOAJ Directory of Open Access Journals
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