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  1. Professionalism: Foundation for business ethics. [REVIEW]Thomas E. Schaefer - 1984 - Journal of Business Ethics 3 (4):269 - 277.
    Professionalism includes the essential contents of other key notions within the field of business ethics. As a term involving the notion of vocation it may be understood as containing a religious content, since vocation refers to a man's most intimate personal decisions, destiny and providence. Professionalism also connotes respect for law and so includes a reference to commercial law as a guide to right conduct. Professionalsim thus lifts the requirements of law to the level of personal commitment.Like an honest act, (...)
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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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  • Ethics in the Accounting Profession.Stephen E. Loeb - 1978 - Wiley.
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  • Ethics and financial reporting in the united states.I. C. Stewart - 1986 - Journal of Business Ethics 5 (5):401 - 408.
    The purpose of this paper is to describe briefly the institutional arrangements which condition the activities of accountants in the United States; to heighten an awareness of the values which are embodied in the existing structures of accountability; to appraise the consistency with which the established ideals of society have been actualised in financial reporting, and to discern the shape of the emerging history of financial reporting in the light of new values and possibilities. I suggest that the tradition of (...)
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