The CPA Manager : Ethics In The Accounting Profession: A Study
- Topics:
- Decision Analysis
- Source:
- The CPA Journal
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Overview: CPAs’ high ethical standards are the foundation for their trust in the mind of the public. In order to maintain leadership in professional ethics, a rules-oriented approach is not enough. Education and training are essential for new professionals; measurement and monitoring are crucial for maintaining standards. Compliance is merely the beginning of focused ethical leadership. To investigate how the profession is addressing these ethical challenges, the author surveyed management at several public accounting firms. The study consisted of field visits to 17 CPA firms, from the Big Five to local firms, meeting with management-level professionals with tenure and experience that would assure valid information and opinions about firm practices. As important as the issue of ethics and ethical behavior is to the profession, it appears that there is a lack of focus in dealing with the issue. The application of some or all of the above recommendations would be a step in the right direction to address the deficiencies.
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Format: HTML | Date: Oct 2000 | Pages: 1





