Further Discussion on the Construction of Ethics of Professional Accountants

Yong Cheng

International Journal of Business Administration, 2012, vol. 3, issue 3, 28-32

Abstract: Any country is facing the problem of ethics of professional accountants, which also has been a focus of accounting theories for many years. Especially since the financial crisis in 2008 and the recession of world economy, business has been difficult, which makes the ethics of professional accountants more important. In perspective of business ethics, the author discusses the characteristics and the structure of ethics of professional accountants, locating the barriers for the construction of ethics of professional accountants and relevant reasons, and proposing the way for establishing the system of ethics of professional accountants.

Keywords: Business Ethics; Ethics of Professional Accountants; Discussion (search for similar items in EconPapers)
Date: 2012
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