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  1. Ethical Theory and Business.T. L. Beauchamp & N. E. Bowie - 1988 - Journal of Business Ethics 7 (11):846-880.
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  • (6 other versions)Utilitarianism.John Stuart Mill - 1863 - Cleveland: Cambridge University Press. Edited by Geraint Williams.
    Reissued here in its corrected second edition of 1864, this essay by John Stuart Mill argues for a utilitarian theory of morality. Originally printed as a series of three articles in Fraser's Magazine in 1861, the work sought to refine the 'greatest happiness' principle that had been championed by Jeremy Bentham, defending it from common criticisms, and offering a justification of its validity. Following Bentham, Mill holds that actions can be judged as right or wrong depending on whether they promote (...)
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  • Utilitarianism.J. S. Mill - 1861 - Oxford University Press UK. Edited by Roger Crisp.
    Introduction to one of the most important, controversial, and suggestive works of moral philosophy ever written.
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  • (6 other versions)Utilitarianism.John Stuart Mill - 1864 - Rutland, Vt.: Tuttle. Edited by Geraint Williams.
    This is an important work for those studying the concept of utilitarianism, or those who are interested in the writings of John Stuart Mill.
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  • Whose “loyal agent”? Towards an ethic of accounting.Laura S. Westra - 1986 - Journal of Business Ethics 5 (2):119 - 128.
    In order to move towards an Ethic of Accounting, one must start by defining the function and role of the accountant. This in turn depends to a great extent on the identity of the client or whatever party the Accountant owes his loyal agency to. The issue is one of cardinal importance, and it is perceived as such by the accountants themselves. Loeb for instance says that the client-identity issue is overriding importance now, and will become even more crucial in (...)
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  • Ethical problems in public accounting: The view from the top. [REVIEW]Don W. Finn, Lawrence B. Chonko & Shelby D. Hunt - 1988 - Journal of Business Ethics 7 (8):605 - 615.
    The authors empirically examine the nature and extent of ethical problems confronting senior level AICPA members (CPAs) and examine the effectiveness of partner actions and codes of ethics in reducing ethical problems. The results indicate that the most difficult ethical problems (frequency reported) were: client requests to alter tax returns and commit tax fraud, conflict of interest and independence, client requests to alter financial statements, personal-professional problems, and fee problems. Analysis of attitudes toward ethics in the accounting profession indicated that (...)
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  • Standards of ethical conduct for management accountants.Charles J. Woelfel - 1986 - Journal of Business Ethics 5 (5):365 - 371.
    The Standards of Ethical Conduct for Management Accountants (Statement 1C) promulgated by the National Association of Accountants on June 1, 1983, are described and critiqued in this article. Four major issues related to the issuance of the standards are discussed: (1) What are the basic requirements of any ethical system? Does Statement IC meet these requirements? (2) Should a professional be ethical? (3) If ethical behavior is desirable for management accountants, should such standards be formally expressed in writing? (4) If (...)
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