An analysis of the ethical environment of the international accounting profession

Article Abstract:

The authors analyzed 62 national professional accountant associations worldwide to measure their incorporation of ethics into their core operations, using the mainstreaming concept, which included 16 environmental factors. Results indicate a need for the development of a unified approach to ethics.

---

A content analysis of codes of ethics from fifty-seven national accounting organisations

Article Abstract:

A study of codes of ethics used by accountants attempts to categorize code content and identify the ethical concerns of this profession. Topics addressed include inspirational and prescriptive codes, corporate responsibility for professional ethics, and the use of codes as mechanisms of social control in accounting organizations.

United States, Statistical Data Included, Accounting firms, Accounting services, Corporate culture, Professional ethics

---

Global harmonisation of the professional behaviour of accountants

Article Abstract:

The International Federation of Accountants conducted a survey to see how many national accounting societies base their code of ethics on the international group's own 'Code of Ethics for Professional Accountants.' Results show that 64% of national organizations have adopted the code all or in part.

World, International Federation of Accountants

Similar abstracts:

• Abstracts: Central bank indepedence and coordinating monetary and fiscal policy. The independence of the Bank of England: an update

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.