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Ethics in mathematics is an emerging field of applied ethics, the inquiry into ethical aspects of the practice and applications of mathematics. It deals with the professional responsibilities of mathematicians whose work influences decisions with major consequences, such as in law, finance, the military, and environmental science. [1]
The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA 's ethical and professional responsibilities. [ 1] The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and ...
—Robert H. Montgomery, describing ethics in accounting in 2009 Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations ...
Luca Pacioli was born between 1446 and 1448 in the Tuscan town of Sansepolcro where he received an abbaco education. This was education in the vernacular ( i.e., the local tongue) rather than Latin and focused on the knowledge required of merchants. His father was Bartolomeo Pacioli; however, Luca Pacioli was said to have lived with the Befolci ...
International Federation of Accountants. The International Ethics Standards Board for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA also supports debate on issues related to accounting ethics and auditor independence.
In its 2007 International Good Practice Guidance, "Defining and Developing an Effective Code of Conduct for Organizations", provided the following working definition: "Principles, values, standards, or rules of behaviour that guide the decisions, procedures, and systems of an organization in a way that (a) contributes to the welfare of its key stakeholders, and (b) respects the rights of all ...
German mathematician Carl Friedrich Gauss said, "Mathematics is the queen of the sciences—and number theory is the queen of mathematics." Number theory also studies the natural, or whole, numbers. One of the central concepts in number theory is that of the prime number , and there are many questions about primes that appear simple but whose ...
Computer ethics is a part of practical philosophy concerned with how computing professionals should make decisions regarding professional and social conduct. [1]Margaret Anne Pierce, a professor in the Department of Mathematics and Computers at Georgia Southern University has categorized the ethical decisions related to computer technology and usage into three primary influences: [2]