Ethical reasoning and privileged information: Resolving moral conflict |
| |
Authors: | Mark R. Nixon |
| |
Affiliation: | 1. Bentley College, Waltham, MA, USA
|
| |
Abstract: | Rule 301 in the Code of Professional Conduct — Confidential Client Information — has traditionally been strictly interpreted. In some instances this has placed CPAs in a situation where their own personal moral standards are in conflict with the Code of Professional Conduct. Moral reasoning is suggested as a means of resolving this conflict. The process of moral reasoning is illustrated by contrasting Act Utilitarianism with Rule Utilitarianism. The actual resolution of a moral conflict may result in a CPA violating the Code of Professional Conduct as it is presently being interpreted. |
| |
Keywords: | |
本文献已被 SpringerLink 等数据库收录! |
|