Ethical codes of conduct: Deficient in guidance for the Canadian accounting profession  

Oleh:

Brooks, Leonard J.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 8 no. 5 (May 1989), page 325.
Topik: Ethical Codes of Conduct; Guidance; The Canadian Accounting Profession; Financial Marketplace

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.10 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Current trends toward increased pace, more complex substance and lower tolerance of error have caused the financial marketplace to rely more heavily on the integrity of financial data and, therefore, of those who prepare the financial statements. At the same time, these trends place higher challenges before professional accountants and it is essential that they have excellent ethical guidance to live up to modern expectations. However, in view of the current codes of conduct, an accountant may not have a clear understanding of what priority of interests to satisfy, who can be consulted for advice, to whom to report misdeeds, what protection is offered a "right-doer" and what sanction will be forthcoming for "doing wrong". Possible solutions are offered to these problems in ways that ought to strengthen the accounting profession and prevent unscrupulous companies from taking advantage of both members of the profession and the unsuspecting public. To provide the appropriate quality of service to society in the future, the Canadian accounting profession should offer its members the improved guidance and enhanced mechanisms for confidential consultation, assistance and protection outlined herein.

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