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From essential characteristic to oxymoron: accounting ethics under the gun.(ETHICAL ISSUES)

ABSTRACT

In the aftermath of recent scandals representatives of the accounting profession and other groups intent on protecting both the profession and the public are trying to determine a course of action that will influence accounting professionals to follow the high levels of moral behavior that contribute to the value of the accounting function. In choosing a course of action these groups must consider that ethical reasoning is a learned skill. They must also consider the avenues available that may exert an influence on ethical reasoning and thus on ethical behavior. These influences fall into three broad categories characterized as personal influences, normative ...

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