Accounting Ethics: Principles to Work by

Abstract

In this article, two things are attempted, hoping that the combination of these things will aid anyone confronted with an ethical dilemma in the field of accounting. First, a 1990 article on business ethics in general is revisited. This article “Corporate Codes of Conduct: An ethics model founded on basic ethical principle “married†to cost accounting principles’ degrees of difficulty of achievement of the ideal standard of behavior, whether that be reporting or in upholding ethical standards. After reviewing the points and suggestions presented in that article, an examination current issues surrounding the field of accounting and its attendant ethical issues is made. Finally, we suggest that there are very basic values upon which a uniform code of ethics for accounting professionals can be developed.
Keywords: Accounting ethics, Business ethics, Professionalism, Values, Morals.