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While public sector ethics overlaps in part with government ethics, it can be considered a separate branch in that government ethics is only focused on moral issues relating to governments, including bribery and corruption, whilst public sector ethics also encompasses any position included in the public administration field. Public ...
The Nicomachean Ethics has received the most scholarly attention, and is the most easily available to modern readers in many different translations and editions. Some critics consider the Eudemian Ethics to be "less mature," while others, such as Kenny (1978), [4] contend that the Eudemian Ethics is the more mature, and therefore later, work.
Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 [2] The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917.
Virtue ethics (also aretaic ethics, [a] [1] from Greek ἀρετή ) is an approach that treats virtue and character as the primary subjects of ethics, in contrast to other ethical systems that put consequences of voluntary acts, principles or rules of conduct, or obedience to divine authority in the primary role.
Compliance with accounting standards issued by ICAI has become a statutory requirement with the notification of Companies (Accounting Standards) Rules, 2006 by the Government of India. [53] Before the constitution of the National Advisory Committee on Accounting Standards ( NACAS ), the institute was the sole accounting standard setter in India.
From Accounting to Accountability: A Centenary History of the Australian National Audit Office (2001) online; Zaid, Omar Abdullah. "Accounting systems and recording procedures in the early Islamic state." Accounting Historians Journal 31.2 (2004): 149–170. online
Normative ethics is the study of ethical behaviour and is the branch of philosophical ethics that investigates questions regarding how one ought to act, in a moral sense. Normative ethics is distinct from meta-ethics in that the former examines standards for the rightness and wrongness of actions, whereas the latter studies the meaning of moral ...
Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted at the corporate level or at the level of a national economy through the System of Integrated Environmental and Economic Accounting, a satellite system to the National Accounts of Countries (among other things, the National Accounts produce ...