Social Factors Analysis of the Absence of Professional Ethics among Accountants
- VernacularTitle:会计人员职业道德缺失的社会原因分析
- Author:
Dongfang ZHENG
;
Ye YANG
- Publication Type:Journal Article
- Keywords:
Accountant;
Professional Ethics;
Social Factor;
Self-discipline and Heteronomous Discipline
- From:
Chinese Medical Ethics
1996;0(01):-
- CountryChina
- Language:Chinese
-
Abstract:
As the repeated emergence of accounting communication distortion and criminal behaviors among accounts,the absence of accounts′ professional ethics is drawing increasing attention from the general public.The professional ethics absence is partially related to the imperfect self-discipline of accountants.However,self-discipline by its own can never solve the absence of accounts′ professional ethics to some extent.Certain social factors are also responsible,which are analyzed in this thesis,aiming to provide a welcoming external environment for the improvement of professional ethics among accountants.
