Philosophy 2074F/G Chapter Notes - Chapter 9: Knowledge Base
18 Apr 2015
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Their public esteem has continued to improve: most americans do not perceive accountants to be highly ethical, but the profession is much more likely to be viewed positively than negatively, according to a large australian survey in the 1990s, accountants themselves had misgivings about the standards of their colleagues and the ethical standing of their profession. The ethical issues that they identified as most important were the following: client proposals for tax evasion, client proposals to manipulate financials statements, conflicts of interest, presenting financial information so as not to deceive users, failure to maintain technical competence in professional practice, coping with instructions from a superior to behave unethically. The codes leave room for judgment in a number of areas, however leaving room for judgment does not amount to countenancing or allowing just anything: there are some values that are appropriate to them all, the public interest, integrity, objectivity, independence.
