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Author: | Farrell, B. J. Cobbin, D. M. |
Title: | A content analysis of codes of ethics from fifty-seven national accunting organisations |
Journal: | Business Ethics
2000 : JUL, VOL. 9:3, p. 180-190 |
Index terms: | Business ethics National accounting Codes of practice |
Language: | eng |
Abstract: | Codes of ethics are encountered most commonly in the professions and frequently in large business organisations. Academics have studied codes from many perspectives. This paper aims to ascertain the basic features of the codes used by respondent national associations of accountants, to identify the ethical concerns of respondent national associations of professional accountants and to determine the mix of different types of codes used by respondent national associations. |
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