The need for an ethical foundation of accounting
DOI:
https://doi.org/10.21501/2500-669X.1914Keywords:
Ethical foundation, accounting, professional ethics, ethical theories.Abstract
Ethics as a moral philosophy precedes applied ethics; it requires a rational foundation to generate principles and apply them into everyday life. In most of the world the practice of accounting is guided by, in addition to technical standards, ethical standards providing a set of principles which guarantee the moral behavior of professionals. However, moral failures continue to occur in the professional practice of accountants, as evidenced in renowned international cases. This paper reflects upon the idea that an ethical foundation, able to derive practical norms from moral issues related to accounting, has not been carried out, and introduces some theories whose
foundations could be linked to the professional ethics of accountants.
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