Open AccessFurther Discussion on the Construction of Ethics of Professional Accountants
Author(s) -
Yong Hui. Cheng
Publication year - 2012
Publication title -
international journal of business administration
Language(s) - English
Resource type - Journals
eISSN - 1923-4015
pISSN - 1923-4007
DOI - 10.5430/ijba.v3n3p28
Subject(s) - professional ethics , perspective (graphical) , accounting , business ethics , recession , engineering ethics , applied ethics , information ethics , focus (optics) , business , public relations , sociology , political science , management , economics , computer science , engineering , artificial intelligence , keynesian economics , physics , optics
Any country is facing the problem of ethics of professional accountants, which also has been a focus of accounting theories for many years. Especially since the financial crisis in 2008 and the recession of world economy, business has been difficult, which makes the ethics of professional accountants more important. In perspective of business ethics, the author discusses the characteristics and the structure of ethics of professional accountants, locating the barriers for the construction of ethics of professional accountants and relevant reasons, and proposing the way for establishing the system of ethics of professional accountants