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- Title
THE IMPORTANCE OF VIRTUE ETHICS AND THE ROLE OF SALIENCE IN THE ACCOUNTING PROFESSION.
- Authors
LOPEZ, KATHERINE J.; PERRY, SUZANNE M.
- Abstract
This paper provides a theoretical foundation for advocating the use of a virtues-based approach in the creation of an accounting professional identity. The importance of the public's trust in the accounting profession and the significance of the accountant's ethical image in maintaining this trust are examined. The paper demonstrates, through a discussion of role identity and role conflict, how vital it is that the profession is the most salient factor in the CPA's concept of what it means to be an accountant, rather than the firm's, which can vary in its emphasis on ethics and acceptance of risks. For the profession to become the most salient aspect of a CPA's professional role identity, the paper proposes the need for a strong, unified message of a virtuesbased accounting role identity, to be instilled in accountants through ensuring their college education sets a strong initial accounting role identity that is then reinforced within professional organizations and continuing professional education.
- Subjects
PROFESSIONAL identity; ACCOUNTING ethics; ACCOUNTANTS; CODES of ethics; AMERICAN Institute of Certified Public Accountants
- Publication
Southern Journal of Business & Ethics, 2018, Vol 10, p86
- ISSN
1944-5474
- Publication type
Article