search query: @author Cobbin, D. M. / total: 3
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| Author: | Farrell, B. J. Cobbin, D. M. |
| Title: | An analysis of the ethical environment of the international accounting profession |
| Journal: | Business Ethics
2000 : JAN, VOL. 9:1, p. 20-30 |
| Index terms: | Accounting International Ethics |
| Language: | eng |
| Abstract: | This paper analyses the ethical cultures of the international accounting profession by using the concept of mainstreaming to describe the commitment of an organisation to the ethical function in its operations. The objective of the research on which the paper is based was to rate the efforts of 62 respondent national associations of professional accountants worldwide to incorporate the ethics function into the core operations of their organisations. The study concludes that on average the international accounting profession has attitudinal and systemic approaches that are mainstream. |
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