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Titolo:
A cross-country comparison of the codes of professional conduct of certified/chartered accountants
Autore:
Jakubowski, ST; Chao, P; Huh, SK; Maheshwari, S;
Indirizzi:
Marshall Univ, Dept Accountancy & Legal Environm, Huntington, WV 25755 USAMarshall Univ Huntington WV USA 25755 Environm, Huntington, WV 25755 USA
Titolo Testata:
JOURNAL OF BUSINESS ETHICS
fascicolo: 2, volume: 35, anno: 2002,
pagine: 111 - 129
SICI:
0167-4544(2002)35:2<111:ACCOTC>2.0.ZU;2-0
Fonte:
ISI
Lingua:
ENG
Soggetto:
ETHICS; ATTITUDES;
Keywords:
certified public accountant; code of professional conduct; chartered accountant;
Tipo documento:
Article
Natura:
Periodico
Settore Disciplinare:
Social & Behavioral Sciences
--discip_BC--
Citazioni:
24
Recensione:
Indirizzi per estratti:
Indirizzo: Jakubowski, ST Marshall Univ, Dept Accountancy & Legal Environm, Huntington, WV 25755 USA Marshall Univ Huntington WV USA 25755 ington, WV 25755 USA
Citazione:
S.T. Jakubowski et al., "A cross-country comparison of the codes of professional conduct of certified/chartered accountants", J BUS ETHIC, 35(2), 2002, pp. 111-129

Abstract

This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function of these environments. The results of the study reveal that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Such variations can be attributed to cultural and legal differences, aswell as the length of time each professional organization has been in existence. An understanding of the similarities and differences in the codes isimportant to individuals who may work in these countries. Professional accountants involved in international business must understand the implications of the decisions they make in light of the ethical codes and moral valuesof their counterparts in foreign countries. After a discussion of the similarities and differences in the codes, the implications of these comparisons for accounting practice are discussed.

ASDD Area Sistemi Dipartimentali e Documentali, Università di Bologna, Catalogo delle riviste ed altri periodici
Documento generato il 19/01/20 alle ore 09:23:23