Accounting Ethics

When studying the impact of open marketing on professional accounting ethics accounting, it is important to see it in three ways: customer, career and society. In addition, we need to address two key areas of marketing impact, including competition and ethical impact. Since public accounting marketing still exists, opposing opinions on its existence will not be decisive; however, in order to maximize the interests of the company, customers and the community, more rigid guidelines will not be implemented at the company level There is no doubt.

Accounting ethics is part of applied ethics, business ethics and human ethics, and is a study of moral values ​​and judgments applicable to accounting. This is an example of occupational ethics. Accounting was introduced by Luca Pacioli, later expanded by government groups, specialized agencies, and independent companies. Ethics is done by accounting courses of higher education institutions, and corporate training accountants and auditors. Due to various accounting services and recent closing of companies, people are aware of the ethical standards accepted by accounting professionals. These collapse led to widespread ignorance of accounting professionals' reputation. In order to combat criticism and prevent fraudulent accounting, various accounting institutions and governments have developed rules and remedies to improve the ethics of accounting professionals.

Regarding the development of accounting ethics, rules are always the basic unit of moral analysis. A rule-based ethical approach builds the foundation for the development of key ethical standards of accounting professionals and translates the content of the regulations into the goals of ethical compliance in accounting and financial decision-making. However, due to recent corporate scandals, predicament based on rules and principles has become a major technical problem for accountants and legal professionals.

After discussing the importance and history of accounting ethics and some ethical theories that form the basis of accounting ethics, we are now focusing on the ethical standards of specialized agencies. These are rules that accounting professionals must follow. First we will preview the Association of Public Accountants and Management Accountants Experts. Then, we will see the ethical norm of American Association of Accredited Special Accountants and the Ethics Specialist Practice Statement of the Association of Accountants. Occupation Association