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| Author: | Clements, C. Neill, J.D. Stovall, O.S. |
| Title: | An analysis of international accounting codes of conduct |
| Journal: | Journal of Business Ethics
2009 : VOL. 87:1 p. 173-183 |
| Index terms: | accounting principles ethics country comparisons organizations accountants |
| Freeterms: | IFAC |
| Language: | eng |
| Abstract: | The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). To be a member of IFAC, one must either adopt the IFAC Code or adopt a code of conduct which is not "less stringent" than the IFAC code. This paper explores the extent to which 158 national accounting organizations have adopted the revised IFAC code as their own. The results suggest that 80 of the sample organizations have adopted the IFAC Code (or sometimes modified it a little), while the remaining 78 opted not to utilize the model IFAC code. It is also found that national accounting organizations in lower income economies are not less likely to adopt the IFAC code than in high income economies. |
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