Ethical Behavior And Theory In Accounting

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N A M E : I N S T R U C T O R : D AT E
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HIGHLIGHTS OF TODAY’S PRESENTATION This presentation will discuss the following topics: ▪ Ethics, ethical theory, and the basis of ethical theory. ▪ The primary ethical issues and challenges in accounting and auditing. ▪ The ethical theories of egoism, utilitarianism, deontological ethics, the categorical imperative, and virtue ethics.
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WHAT IS ETHICS? (IESE Business School, 2010).
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WHAT IS ETHICS?
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ETHICS THEORY - WHY STUDY ETHICS?
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THE BASIS OF ETHICAL THEORY The basis of ethical theory is the idea that to justify an action, we have to examine all the reasons in favor of and against the action. To examine the reasons to base our justification of an action, we need to ask questions (Duska, 2011). Ask questions such as: ▪ Is the action good for me? ▪ Is the action good for society, or will it harm society? ▪ Is the action fair or just? ▪ Does the action violate anyone's rights? ▪ Have I made a commitment? (Duska, 2011).

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