Ethical reasoning and privileged information: Resolving moral conflict  

Oleh:

Nixon, Mark R.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 13 no. 7 (Jul. 1994), page 571.
Topik: Code of Professional Conduct; Ethical Reasoning; Privileged Information; Moral Conflict

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.20 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Rule 301 in the Code of Professional Conduct — Confidential Client Information — has traditionally been strictly interpreted. In some instances this has placed CPAs in a situation where their own personal moral standards are in conflict with the Code of Professional Conduct. Moral reasoning is suggested as a means of resolving this conflict. The process of moral reasoning is illustrated by contrasting Act Utilitarianism with Rule Utilitarianism. The actual resolution of a moral conflict may result in a CPA violating the Code of Professional Conduct as it is presently being interpreted.

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