Professional and ethical duty of the accountant
1 Ethical theory:
A key debate in ethical theory is whether ethics can be determined by objective, universal principles. How important the consequences of actions should be in determining an ethical position is also a significant issue. 1E4`&?
Ethical relativism and non-cognitivism: /Zx"BSu
.Relativism is the view that a wide variety of acceptable ethical beliefs and practices exist. The ethics that are most appropriate in a given situation will depend on the conditions at that time. Wap\J7NY
Ethical absolutism and cognitivism: T 0b/txS
Absolutism is the view that there is an unchanging set of ethical principles that will apply to all situations, at all times and in all societies. A%&lW9z7
Deontological ethics: od,,2pwK+
Deontology is concerned with the application of absolute, universal ethical principles in order to arrive at rules of conduct, the word deontology being derived from the Greek for duty. [L|vBr
Teleological or consequentialist ethics: *Csxf[O
There are two versions of consequentialist ethics: DM\ pi9
Utilitarianism – what is best for the greatest number 3{ea~G)[9
Egoism – what is best for me >*+n `"6
The teleological approach to ethics is to make moral judgments about courses of action by reference to their outcomes or consequences. W%9~'pXgB
Utilitarianism is the best-known formulation of this approach and can be summed up in the greatest good principle – greatest happiness of the greatest number. o62GEl25
Teleological or consequentialist ethics: egoism 8LuU2Lo
Egoism states that an act is ethically justified if decision-makers freely decide to pursue their own short-term desires or their long-term interests. The subject to all ethical decisions is the self.
，我們將會(huì)及時(shí)處理。