Ethics and the accountant

Journal of Business Ethics 14 (12):997 - 1004 (1995)
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Abstract

Every profession requires special knowledge and skills, and each professional is expected to possess certain essential personal qualities. Likewise, in the accounting profession, accountancy students need to possess certain essential personal qualities that their employers look for. The growing concern over the ethics of professionals makes it important consider the perceptions of the public, students, and accountants of the values of accounts in the working world.A questionnaire was given to a sample population of 500 which included the public, accounting students, and accountants. The questionnaire was designed to examine the personal qualities of accountants. From this study, the perceptions of the personal qualities of accountants are that accounts should be ethical and have integrity. These perceptions reflect the importance of ethics in the accounting profession. On other qualities, the public differ in perception from that of the students and accountants.

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References found in this work

Utilitarianism.J. S. Mill - 1861 - Oxford University Press UK. Edited by Roger Crisp.
Utilitarianism.John Stuart Mill - 1863 - Cleveland: Cambridge University Press. Edited by Geraint Williams.
Ethical Theory and Business.T. L. Beauchamp & N. E. Bowie - 1988 - Journal of Business Ethics 7 (11):846-880.
Whose “loyal agent”? Towards an ethic of accounting.Laura S. Westra - 1986 - Journal of Business Ethics 5 (2):119 - 128.
Standards of ethical conduct for management accountants.Charles J. Woelfel - 1986 - Journal of Business Ethics 5 (5):365 - 371.

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