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会计中的道德标准

道德标准在多年来有着巨大的变化。迈克尔·约瑟夫，在1992年的伦理问题1章会计实践中，提出了“十条普世价值观”。这十条价值观如下：诚实，正直，守信，忠诚，公平，关心，尊重他人，负责任的公民，追求卓越，与问责。良好的道德并不总是意味着良好的商业惯例。在商业伦理的目的是直接让商务人士，不论男女都必须遵守行为规范，如果不鼓励，那便是公众信任他们的产品和服务（Smith & Smith，2003，3）。在会计领域，美国注册会计师协会（AICPA）保持和加强对会计师的职业行为规范。美国管理会计师协会（IMA）和内部审计师协会（IIA）同时保持道德规范（Smith & Smith，3）。投资者和会计人员有责任为其成员遵循的伦理准则，职业会计组织会填补这个角色。投资者需要知道，有一个普遍的标准，他们可以用它来确定他们是否应该投资或考虑提供公共财务信息的公司。

Ethical Obligations in Accounting

Ethical standards have had vast changes over the years. Michael Josephson, in Chapter 1 of Ethical Issues in the Practice of Accounting, 1992, described the 'Ten Universal Values.' They were as follows: honesty, integrity, promise-keeping, fidelity, fairness, caring, respect for others, responsible citizenship, pursuit of excellence, and accountability. Good ethics does not always mean good business practices. The purpose of ethics in business is to direct business men and women to abide by a code of conduct that facilitates, if not encourages, public confidence in their products and services (Smith & Smith, 2003, 3). In the accounting field, the American Institute of Certified Public Accountants (AICPA) maintains and enforces a code of professional conduct for public accountants. The Institute of Management Accountants (IMA) and the Institute of Internal Auditors (IIA) also maintain a code of ethics (Smith & Smith, 3). Investors and accounting professionals have a responsibility to provide ethical guidelines for its members to follow; professional accounting organizations fill this role. Investors need to know that there is a universal standard for which they can use to determine if they should invest or not when taking into account financial information a company provides the public.

There are several organizations that mange ethics in accounting practices, writing guidelines and policies for which accountants must abide. The relationship between the three we will discuss is that they are all guided by the Securities Exchange Commission. These guidelines allow investors to have a comparable standard when looking at financial statements of corporations. The Financial Accounting Standards Board (FASB), Securities Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) are three such agencies.

The FASB is an organization that is not for profit. Since 1973, the Financial Accounting Standards Board (FASB) has been the designated organization, in the private sector, for establishing standards of financial accounting this includes reporting. The FASB regulates auditors of publicly traded companies. They are officially recognized as authoritative by the Securities and Exchange Commission (Financial Reporting Release No. 1, Section 101 and reaffirmed in its April 2003 Policy Statement) and the American Institute of Certified Public Accountants (Rule 203, Rules of Professional Conduct, as amended May 1973 and May 1979) (FASB [FASB],3 ). Standards of this nature are necessary for the efficient functioning of the economy. Again, this is because investors, creditors, auditors and others rely on credible and comparable information on financials of companies.

The Securities and Exchange Commission (SEC) is a division of the federal government, employing approximately 3,100 people (SEC [SEC]). The SEC has five commissioners appointed by the President of the United St