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| Author: | Blake, J. |
| Title: | The ethics of accounting regulation - an international perspective |
| Journal: | Business Ethics
1996 : JUL, VOL. 5:3, p. 143-150 |
| Index terms: | BUSINESS ETHICS INTERNATIONAL ACCOUNTING |
| Language: | eng |
| Abstract: | In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. There is a well established tradition of ethical guidance for the practising accountant. In this paper the authors argue that ethical issues also arise in relation to the accountant's role in the process of accounting regulation. |
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