Ethical reasoning and privileged information: Resolving moral conflict

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 sugge...

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Autore principale: Nixon, Mark R. (Autore)
Tipo di documento: Elettronico Articolo
Lingua:Inglese
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Pubblicazione: Springer Science + Business Media B. V 1994
In: Journal of business ethics
Anno: 1994, Volume: 13, Fascicolo: 7, Pagine: 571-577
Altre parole chiave:B Professional Conduct
B Ethical Reasoning
B Moral Standard
B Moral Reasoning
B Economic Growth
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Riepilogo: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.
ISSN:1573-0697
Comprende:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/BF00881302