A Critical Examination of the AICPA’s New “Conceptual Framework” Ethics Protocol

Spalding, Albert D.; Lawrie, Gretchen R.

doi:10.1007/s10551-017-3528-0

Cited by 12 publications

(9 citation statements)

References 76 publications

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“…We found that ethics has been intertwined with the accountancy profession since its very beggining when Luca Pacioli engrained Catholic Social Teaching in his Summa (Coate and Mitschow, 2018) however specifically ethics education for business did not catch up until early 20th century and it seems that it still raises controversies as to who, what should teach and what its impact is and also it is not as present as it should be in either academia (Miller and Shawver, 2018) or professional bodies (Fleming, 1996;Spalding, 2019).…”

Section: Literature Reviewmentioning

confidence: 88%

Ethics education in Romanian economics faculties, members of AFER

Manea

Hoinaru

Păcuraru-Ionescu

2021

Proceedings of the International Conference on Business Excellence

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This paper aims to provide a high-level overview of whether and how ethics is taught in Romanian accounting and business faculties, members of the Association of Economics Faculties of Romania (AFER), at Bachelor or Masters’ level (accounting, audit or business administration programs). While there are numerous research papers on how ethics is taught in general and some national surveys in other countries, this is the first analysis of its kind in Romania and it can be helpful for faculties to compare themselves to what their counterparts are doing to teach this important topic for professionals in accounting and business. We analysed the publicly available (detailed and most recent) curricula of 60 programs (22 bachelor and 38 masters) from 14 faculties in 8 Romanian cities. We found out whether ethics is included as a self-standing course or ingrained in the curricula (based on our own hypothesis which we then verified) and whether it is predominantly an optional or a mandatory discipline. We found that, with a few exceptions, the majority of programs analyzed approached ethics (academic or professional) and that the Ethics self-standing courses (or the courses where ethics is included as a secondary subject) have a relatively high importance (judged from the number of credits allocated to them). There are many other variables to analyze in order to make the research more relevant for professors that would want to update their ethics curricula. One would be for instance to analyze whether currently ethics is taught more towards senior years or at the beginning of students’ education.

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Section: Literature Reviewmentioning

confidence: 88%

Ethics education in Romanian economics faculties, members of AFER

Manea

Hoinaru

Păcuraru-Ionescu

2021

Proceedings of the International Conference on Business Excellence

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“…De esta manera, el profesional contable puede desempeñarse dentro de distintas funciones, auditoria, revisorías, preparador de información fiscal o tributaria. Es tanto el crecimiento profesional, que las funciones en los campos gerenciales, han permitido a las organizaciones controlar los impuestos, construcción de indicadores de gestión, mantenimiento y extracción de información contable de los sistemas de información, para colocar a disposición de la alta gerencia y usuarios externos en la toma de decisiones (Spalding & Lawrie, 2019).…”

Section: Sociedad Instituciones Y éTica Profesional Contableunclassified

Sostenibilidad empresarial desde la ética profesional

Doria

Hernández²,

Ochoa³

2022

RevConta

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El estudio se centra en analizar las sanciones interpuestas por los órganos de control debido a violaciones al código de ética de los contadores en Colombia, con algunos análisis comparativos internacionales de Francia y la ciudad de New York. La metodología se basa en una revisión de los informes de sanciones disciplinarias publicados por los órganos de control en Colombia, Junta Central de Contadores. Los resultados muestran que las sanciones más interpuestas son las amonestaciones que como causal de incumplimiento de las normas técnica. De esta manera, el estudio permite crear una visión de la importancia de las prácticas contables en los entornos comerciales, detallando el deber que tiene el contador en el actuar de manera ética para evitar sanciones que perjudique su accionar profesional.

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“…Recent discussions on improving professional codes of ethics suggest moving away from a rule-based approach to a more principles-based approach. The American Institute of Certified Public Accountants (AICPA), for example, has recently added a new conceptual framework to their professional ethics by suggesting that all its members regard every questionable situation, circumstance, transaction, or relationship by attempting to view it through the eyes of an imagined reasonable third party (Spalding and Lawrie, 2019). There is also some suggestion to more closely link the approach to professional ethics with the existing practices and ethos of the relevant profession.…”

Section: Professional Ethicsmentioning

confidence: 99%

‘Good to know’: An Exploration of the role and Influence of Professional Ethics in ICT Bodies of Knowledge (BoKs)

Thornley¹,

Wanda²,

McLoughlin³

et al. 2021

EJKM

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As our dependency on ever-more complex, opaque, and ubiquitous information and communication technologies (ICTs) increases, ethical concerns about the development of those technologies are also rising. One approach to mitigate these concerns is to improve the maturity of the ICT profession through codification of its knowledge base and professional ethics. In this paper, some key theoretical approaches to ethics with a long-established tradition within Philosophy are explored and how these approaches may manifest in the codification of knowledge within ICT Bodies of Knowledge (BoKs) is discussed. BoKs provide a common vocabulary and knowledge inventory to aid communication and encourage shared values and practices, particularly in emerging professional areas such as the ICT profession. Thus, identifying and understanding how ethics are codified in ICT BoKs is important for maturing ICT professional practice in general, and more specifically, for the resolution of ethical concerns. This paper 1) explores considerations and approaches to how ethics are incorporated within ICT BoKs, and 2) conducts content analysis on how ethics are codified within the content structure of ICT Boks. It is found that theoretical ethical approaches are rarely explicated cited in BoKS though, in the more mature BoKs, the discussion of ethics does include consideration of most of the major philosophical approaches. The implications of how knowledge about ethics is described and integrated into the wider knowledge infrastructure of the ICT profession including curriculum guidelines and accreditation processes is discussed. In a wider contribution to the Knowledge Management discipline, potential lessons to increase maturity for other emerging professions through the development of BoKs are also outlined.

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A Critical Examination of the AICPA’s New “Conceptual Framework” Ethics Protocol

Cited by 12 publications

References 76 publications

Ethics education in Romanian economics faculties, members of AFER

Ethics education in Romanian economics faculties, members of AFER

Sostenibilidad empresarial desde la ética profesional

‘Good to know’: An Exploration of the role and Influence of Professional Ethics in ICT Bodies of Knowledge (BoKs)

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