RT Article
T1 Ethical reasoning and privileged information: Resolving moral conflict
JF Journal of business ethics
VO 13
IS 7
SP 571
OP 577
A1 Nixon, Mark R.
LA English
YR 1994
UL https://ixtheo.de/Record/1785605461
AB Rule 301 in the Code of Professional Conduct — Confidential Client Information — has traditionally been strictly interpreted. In some instances this has placed CPAs in a situation where their own personal moral standards are in conflict with the Code of Professional Conduct. Moral reasoning is suggested as a means of resolving this conflict. The process of moral reasoning is illustrated by contrasting Act Utilitarianism with Rule Utilitarianism. The actual resolution of a moral conflict may result in a CPA violating the Code of Professional Conduct as it is presently being interpreted.
K1 Moral Standard
K1 Professional Conduct
K1 Ethical Reasoning
K1 Moral Reasoning
K1 Economic Growth
DO 10.1007/BF00881302