论会计职业道德建设

会计职业道德是会计人员在从事会计工作中所应具备的基本道德。加强和完善会计职业道德是实现会计目标的重要保证 ,是会计行为规范化的基础 ,是调整会计职业关系的重要手段 ,是提高会计队伍素质的条件。针对我国目前会计职业道德规范不够完备 ,会计人员的职业道德意识薄弱 ,道德环境欠佳的现状 ,加强和完善会计职业道德 ,必须构建会计职业道德规范体系 ,强化会计职业道德教育 ,提高会计职业道德修养 ,建立会计职业道德评价系统     

谈会计职业道德教育

良好的会计职业道德不仅有利于塑造会计人员的优良品质,提高会计职业在社会中的地位,也有利于会计人员规避会计行为中所面临的道德风险。     

谈会计职业道德建设

本文对会计人员职业道德缺失的动机进行了分析,并从自律和他律的角度论述了如何杨强会计人员职业道德建设。     

浅谈会计职业道德规范

市场经济在发展,会计也在发展,建立以诚信为基础的市场经济是全社会的共同愿望。近年来,会计职业道德问题日益成为人们关注的焦点,这充分表明了会计职业道德的重要性。本文从会计职业道德规范的八个方面谈了些个人看法。     

浅谈会计职业道德规范

市场经济在发展,会计也在发展,建立以诚信为基础的市场经济是全社会的共同愿望。近年来,会计职业道德问题日益成为人们关注的焦点,这充分表明了会计职业道德的重要性。本文从会计职业道德规范的八个方面谈了些个人看法。     

谈会计学历教育的职业道德教育

随着我国经济的高速发展,我国企业数量也急剧增加,而相对应的会计从业人员数量也随之增多。同时,大量会计教育院校也相应出现,其中教育质量和教育水平参差不齐,为了追求高效率而忽略了相关从业人员职业道德的教育,从而导致现在我国不断发生公司财务徇私舞弊等相关案件。本文对此进行相关探讨以期这种现象得以改善。     

完善我国会计职业道德规范体系的研究

会计行业作为社会经济活动的一个重要领域,主要是为经营者、投资人和社会公众提供会计信息服务,其服务质量的好坏直接影响着其经济利益,进而影响着整个社会的经济秩序。我国正值深化经济体制改革的关键时期,开展与之相适应、相配套的会计诚信和会计职业道德建设显得尤为重要和迫切。因此,加强会计职业道德建设,具有重要的现实意义。然而,我国的会计职业道德规范尚没有形成完整的体系,不能针对处在日益复杂经济环境中的企业会计人员发挥有力的约束作用。本文具体阐述了会计人员职业道德规范体系的构建设想,力求较为完整的阐述完善会计职业道德规范体系的对策,从根本上解决会计职业道德缺失的问题。     

浅论我国会计职业道德建设

本针对以会计信息失真为突出现象的会计职业道德失范，笔分析、总结出我国会计职业道德的现状及失范原因，探讨了如何重建会计职业道德的问题，并提出了建立会计人员职业道德管理中心和加强大学会计职业道德教育等建议。     

加强会计职业道德建设的构想

在现今市场经济条件下,会计人员的执行准则和职业道德极为重要.自2001年底美国安然公司轰然倒塌后,美国的世界通信、施乐等大公司相继爆出会计丑闻,引发人们对会计诚信问题的广泛关注,会计失真固然有社会环境和会计系统本身的诸多原因,但是最根本的原因还是在会计人员本身.本文试图从会计职业道德的内涵出发,对我国职业道德现状进行分析,从而提出一些加强会计职业道德建设,提高会计人员职业道德水平对会计职业道德建设的构想.     

浅议会计职业道德建设

会计职业道德是一般社会公德在会计职业行为活动中的具体体现,是引导和制约会计行为,调整会计人员与社会、与不同利益集团以及会计人员之间关系的社会规范.会计人员的职业道德水平如何,是关系到国家财经法规制度能否贯彻执行,经济秩序能否维护,经济发展能否促进的大问题,加强会计职业道德建设是摆在我们面前一项十分紧迫而重大的任务.因此,全社会应倡导会计职业道德,加强会计职业道德教育,引导会计职业者进一步加强自我修养,从而促进会计职业者整体素质的不断提高.     

Ethics and Accounting Education

Some aspects of ethics and accounting education are explored in this research. Research findings suggest that there is strong support for the inclusion of ethics in business and accounting curricula. The majority of respondents who responded to the ethics coverage question think that ethics should be integrated with all accounting courses. Moreover, the respondents are of the opinion that there are four main objectives of accounting education. These are: broad-based education, development of balanced skills, development of moral values and practical-biased programmes. The respondents also suggested different ways of implementing these objectives. The study further reveals that in ethics teaching, real examples and case studies should be used.     

Application and Assessment of an Ethics Presentation for Accounting and Business Classes

This paper describes a presentation on ethics for accounting and business students. In 2001 and 2002, major corporate failures such as Enron and Worldcom, combined with questionable accounting practices, made ethics a paramount concern to persons working in business and accounting. While financial statement analysis and regulatory requirements are important technical topics, the issue of ethics provides faculty a unique and very appropriate setting to discuss deeper truths about doing business and living life well. This paper briefly describes the development and assessment of one approach to presenting ethics built around a computerized slide show (PowerPoint). The goal of the presentation is to increase students’ understanding of the essential role of ethics to accounting and business. Following the presentation, students indicated a heightened recognition of the importance of ethics. Educators should do all that they can to encourage students to do the “right” thing, even in difficult circumstances. This encouragement may serve them well in school and later in their careers.     

Determinants of Earnings Management Ethics Among Accountants

Earnings management behavior is a concern of standard-setters, regulators and the accounting profession. This study examines the ethics of this practice using a national sample of 763 accounting practitioners, faculty and students. Possible determinants of the ethics of this practice such as perceived role of ethics and social responsibility, and personal moral philosophies (i.e. idealism and relativism) are explored. Results indicate a positive relationship between social responsibility, focus on long-term gains, idealism, and the ethical perception of earnings management and negative relationship between focus on short-term gains, relativism and the ethical perception of this practice. Implications for the accounting profession as it deals with the issue of earnings management are discussed.     

会计职业道德建设应从本源抓起

近年来会计职业道德不断降低、假账盛行,引起人们对职业道德建设的反思。会计人员在会计信息的传输过程中是受公司经理及董事会方面的胁迫的,并且此种胁迫是造成会计人员被动参与造假的根本原因,据此,提出了几点制约公司董事会及经理人造假,加强会计职业道德建设的建议。     

从企业文化视角再议饭店会计伦理的构建

基于以人为本的根本宗旨、中国特色社会主义经济与社会可持续发展的战略思想、传承中国优秀的历史文化与创新发展的现代文化三个层面相结合,对企业文化建设进行新视角的解读,餐饮企业构建饭店会计伦理,应遵循全局性、客观性、竞争性和效益性的原则,要倡导和贯彻社会主义"荣辱"道德观和核心价值观,大力推进企业文化体制建设,宣传饭店会计伦理建设的先进业绩,积极争取政府有关机构与相关社团机构对会计伦理建设的大力支持。     

Accounting as Applied Ethics: Teaching a Discipline

In this article it is argued that there are notable parallels between all of the different strands within ethics on the one hand, and accountancy on the other that, in teaching, can be drawn upon to enhance students’ understanding of the latter. Accountancy, part of economics, draws on utilitarian ethics, but not solely so. Accounting, in addition, draws on deontological and communitarian strands in ethics. The article suggests that the teaching of accounting – especially to non-economists – would benefit substantially from highlighting and developing these parallels. Wilfred Dolfsma is both an economist and a philosopher, and holds a Ph.D. in the former from Erasmus University. He is attached to the Erasmus University, Rotterdam at the Business School, as well as MERIT, University Maastricht. He is currently fellow at the Netherlands Institute for Advanced Study. He is corresponding editor of the Review of Social Economy (Routledge). He has co-edited Globalization Social Capital and Inequality (2003, with Charlie Dannreuther), Understanding the Knowledge Economy (2006, with Luc Soete) and Ethics and the Market (2006, with Jane Clary and Deborah M. Figart).     

Unapplied Ethics: On the Need For Classical Philosophy In Professional Ethics Education

The central claim of this essay is that thoseof us who teach applied ethics courses shouldconsider infusing those courses withdiscussions of central issues in classicalphilosophy, issues which lie beneath thesurface of contemporary ethical problems in theprofessions. I will argue that the current,widely-used approach of discussing traditionalethical theories as an introduction to andfoundation for such courses may not adequatelyserve what should be the overarching goal ofpre-professional ethics education which is toteach a kind of ethical thinking which is notto be identified exclusively with ethical``decision-making'. Such thinking, it will beargued, is both practical and theoretical innature and therefore has a greater breadth thanthe more delimited ethical decision-makingoften taught in applied ethics courses. In whatfollows, I will therefore advocate thatteachers include a substantive ``unapplied'component in professional ethics educationcourses. While I believe that my argument foran unapplied approach to professional ethicseducation is relevant to many professionalfields, I will focus on business ethicseducation.     

Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing

Although the foundation of financial accounting and auditing has traditionally been based upon a rule-based framework, the concept of a principle-based approach has been periodically advocated since being incorporated into the AICPA Code of Conduct in 1989. Recent high profile events indicate that the accountants and auditors involved have followed rule-based ethical perspectives and have failed to protect investors and stakeholders – resulting in a wave of scandals and charges of unethical conduct. In this paper we describe how the rule-based traditions of auditing became a convenient vehicle that perpetuated the unethical conduct of firms such as Enron and Arthur Andersen. We present a model of ten ethical perspectives and briefly describe how these ten ethical perspectives impact rule-based and principle-based ethical conduct for accountants and auditors. We conclude by identifying six specific suggestions that the accounting and auditing profession should consider to restore public trust and to improve the ethical conduct of accountants and auditors.     

Making a Difference with a Discrete Course on Accounting Ethics

Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical development [Lampe, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example: Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and L. M. Smith: 1995; Loeb, S. E.: 1988; McDonald, G. M. and G. D. Donleavy: 1995]. The question addressed in this paper is not whether ethics should be taught but whether accounting students can reason more ethically after an intervention based on a discrete and dedicated course on accounting ethics. The findings in this paper indicate that a discrete intervention emphasising dilemma discussion has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory of cognitive moral reasoning and development; peer learning; and moral discourse. The implications from the findings in this study suggest that moral reasoning is responsive to particular types of ethics intervention and educators should carefully plan their attempts to foster moral judgement development.     

The Normative Impact of CPA Firms,Professional Organizations,and State Boards on Accounting Ethics Education

Accounting educators are in the midst of creating new opportunities for students to enhance their abilities to recognize ethical dilemmas, establish criteria by which to make ethical decisions, and establish support mechanisms and strategies to facilitate their ethical decision-making. CPA firms, professional organizations and state boards of accountancy are co-operating to increase requirements for ethics education for candidates taking the CPA exam. The current situation is confusing and sub-optimal regarding the use of precious learning time in college programs. A new dialogue between the three stakeholders, creative learning approaches, and additional resources can lead to a more consistent and optimal learning paradigm regarding the ethics education of accountants. Research evaluating the effectiveness of various approaches is needed to effectively apply limited resources in an area critical to the reputation capital of the accounting profession. Kevin holds a B.B.A. from Western Michigan University and a Ph.D. from Michigan State University, along with being a CPA. He has been at Notre Dame since 1978, and served as the first Arthur Young Faculty Fellow in Taxation from 1983 to 1985. From August 1985, to June 1986, Kevin worked as a faculty resident in the Arthur Andersen & Company practice office in Chicago. He was Assistant Department Chair from 1991 to 1995 and the University Ombudsperson for discriminatory harassment from 1999 to 2001. In 1997, he organized and chaired a national conference “What Works Well in Accounting Education” held at Notre Dame. He taught in the London Program for the fall, 1998 semester. Kevin was the Faculty Director of the Master of Nonprofit Administration Program from 2001 to 2005. He teaches accounting courses – primarily tax courses. Recently Kevin has developed new elective courses at the undergraduate and graduate levels on “Ethics in Accounting.” His publications include articles in The Accounting Review, TAXES - The Tax Magazine, The CPA Journal, The Review of Taxation of Individuals, Tax Ideas, Massachusetts CPA Review, The Journal of the American Taxation Association, New Accountant, the Journal of Accounting Education, Taxation for Accountants, and The Tax Adviser. He also was co-author of a Bureau of National Affairs tax management portfolio on Cash and Accrual Methods of Accounting and the book Programmed Guide to Tax Research. He is on the Editorial Review Board of Issues in Accounting Education. An article he authored on “The Normative Impact of CPA Firms, Professional Organizations and State Boards on Accounting Ethics Education” will be published in the Journal of Business Ethics in summer, 2006. In 1989, he and his wife, Kathy, were given the Grenville Clark Award by the University for “Voluntary activities serving to advance the causes of peace and human rights.” Kevin and his wife, Kathy, have eight children, four of whom are adopted special needs children. Kevin and Kathy have been leaders in Worldwide Marriage Encounter ministry for many years.