Matches in SemOpenAlex for { <https://semopenalex.org/work/W2273060140> ?p ?o ?g. }
Showing items 1 to 61 of
61
with 100 items per page.
- W2273060140 endingPage "7" @default.
- W2273060140 startingPage "1" @default.
- W2273060140 abstract "When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting's role therein. Although accounting institutes require adherence to codes of conduct, the question remains as to what happened to the stewardship function of the accounting profession. This article has critically reflected on the question, 'What constitutes an ethical accounting profession'? The key principles within many institutes' codes of conduct, such as competency, integrity, objectivity and confidentiality, have been considered against the background of utilitarianism, formalism and virtue ethics as foundational ethical theories. This article has concluded that although these principles aim to provide a framework for ethical accounting conduct, individual subjectivity on the part of the accountant will play a role in how these ethical principles become ethical practices.'n Kritiese oorweging van die etiese grondslae vir die rekeningkundige professieWanneer sommige van die vernaamste redes vir die desperate toestand van die huidige globale ekonomiese omgewing oorweeg word, is dit moeilik om rekeningkunde se rol daarin te ontken. Hoewel rekeningkundige instellings die nakoming van gedragskodes vereis, ontstaan die vraag na wat van die rekeningkundige professie se rentmeesterskapfunksie geword het? In hierdie artikel is krities gereflekteer op die vraag, 'Wat behels 'n etiese rekeningkundige professie?'. Die belangrikste beginsels in vele instellings se gedragskodes, soos bevoegdheid, integriteit, objektiwiteit en vertroulikheid, is beoordeel teen die agtergrond van utilitarisme, formalisme en deugde-etiek as fundamentele etiese teoriee. Hierdie artikel het tot die gevolgtrekking gekom dat, alhoewl sodanige beginsels daarna streef om 'n raamwerk te voorsien vir etiese rekeningkundige gedrag, individuele subjektiwiteit aan die kant van die rekenmeester 'n deurslaggewende rol sal speel in hoe hierdie etiese beginsels omgeskakel word in etiese 'praktyke'." @default.
- W2273060140 created "2016-06-24" @default.
- W2273060140 creator A5009527924 @default.
- W2273060140 creator A5042341293 @default.
- W2273060140 creator A5068621848 @default.
- W2273060140 date "2012-01-01" @default.
- W2273060140 modified "2023-09-22" @default.
- W2273060140 title "A critical consideration of ethical foundations for the accounting profession : original research" @default.
- W2273060140 hasPublicationYear "2012" @default.
- W2273060140 type Work @default.
- W2273060140 sameAs 2273060140 @default.
- W2273060140 citedByCount "0" @default.
- W2273060140 crossrefType "journal-article" @default.
- W2273060140 hasAuthorship W2273060140A5009527924 @default.
- W2273060140 hasAuthorship W2273060140A5042341293 @default.
- W2273060140 hasAuthorship W2273060140A5068621848 @default.
- W2273060140 hasConcept C111472728 @default.
- W2273060140 hasConcept C138885662 @default.
- W2273060140 hasConcept C144024400 @default.
- W2273060140 hasConcept C17744445 @default.
- W2273060140 hasConcept C202889954 @default.
- W2273060140 hasConcept C2482559 @default.
- W2273060140 hasConcept C27206212 @default.
- W2273060140 hasConceptScore W2273060140C111472728 @default.
- W2273060140 hasConceptScore W2273060140C138885662 @default.
- W2273060140 hasConceptScore W2273060140C144024400 @default.
- W2273060140 hasConceptScore W2273060140C17744445 @default.
- W2273060140 hasConceptScore W2273060140C202889954 @default.
- W2273060140 hasConceptScore W2273060140C2482559 @default.
- W2273060140 hasConceptScore W2273060140C27206212 @default.
- W2273060140 hasIssue "2" @default.
- W2273060140 hasLocation W22730601401 @default.
- W2273060140 hasOpenAccess W2273060140 @default.
- W2273060140 hasPrimaryLocation W22730601401 @default.
- W2273060140 hasRelatedWork W1577516124 @default.
- W2273060140 hasRelatedWork W2016784690 @default.
- W2273060140 hasRelatedWork W2033413366 @default.
- W2273060140 hasRelatedWork W2089322685 @default.
- W2273060140 hasRelatedWork W21260966 @default.
- W2273060140 hasRelatedWork W2166356516 @default.
- W2273060140 hasRelatedWork W2246555124 @default.
- W2273060140 hasRelatedWork W2261342161 @default.
- W2273060140 hasRelatedWork W2261964941 @default.
- W2273060140 hasRelatedWork W2270883782 @default.
- W2273060140 hasRelatedWork W2272091497 @default.
- W2273060140 hasRelatedWork W2273952017 @default.
- W2273060140 hasRelatedWork W2278932065 @default.
- W2273060140 hasRelatedWork W2281272143 @default.
- W2273060140 hasRelatedWork W2592110404 @default.
- W2273060140 hasRelatedWork W2595260024 @default.
- W2273060140 hasRelatedWork W2732757133 @default.
- W2273060140 hasRelatedWork W2886432607 @default.
- W2273060140 hasRelatedWork W2950839947 @default.
- W2273060140 hasRelatedWork W63612930 @default.
- W2273060140 hasVolume "77" @default.
- W2273060140 isParatext "false" @default.
- W2273060140 isRetracted "false" @default.
- W2273060140 magId "2273060140" @default.
- W2273060140 workType "article" @default.