The Integrity Factor-Critical to Accounting Education
Integrity must be the organizing principle for accounting education and accounting practice. Without integrity, ethical frameworks can be misused as manipulative devices to support particular interests. The accounting profession has frequently addressed integrity. The professional interpretation, ho...
| Main Author: | |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
1998
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| In: |
Teaching business ethics
Year: 1998, Volume: 2, Issue: 2, Pages: 137-163 |
| Further subjects: | B
Corporate Responsibility
B Financial Reporting B Traditional View B Moral Responsibility B Ethical Framework |
| Online Access: |
Volltext (lizenzpflichtig) |
| Summary: | Integrity must be the organizing principle for accounting education and accounting practice. Without integrity, ethical frameworks can be misused as manipulative devices to support particular interests. The accounting profession has frequently addressed integrity. The professional interpretation, however, has been a narrow rules-oriented approach focusing on identifying fraudulent financial reporting and on traditional views on the nature and scope of the audit report. This paper links integrity to corporate responsibility and to the individual moral responsibility to take the moral point of view. |
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| ISSN: | 1573-1944 |
| Contains: | Enthalten in: Teaching business ethics
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| Persistent identifiers: | DOI: 10.1023/A:1009713620384 |