道德规范、独立性和模糊性的保护

IF 4.8 Q1 Economics, Econometrics and Finance

Business Ethics-A European Review Pub Date : 2005-10-15 DOI:10.1111/J.1467-8608.2005.00411.X

M. Page, L. Spira

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引用次数: 30

摘要

作为一个专业群体，会计师和审计师有兴趣支持高水平的独立性和道德行为，然而，作为个人，可能有动机以较低的诚信水平行事。通过权衡独立、道德原则和相互信任，最终达成妥协。这种权衡只能在一种动态平衡中实现，在这种平衡中，意义的模糊性是在个别情况下为行为辩护的重要润滑剂。因此，当旧的模糊性被消除时，就会产生新的模糊性，以便为玩家提供在事态发展中操纵所需的自由。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Ethical Codes, Independence and the Conservation of Ambiguity

Regarded as a professional grouping, accountants and auditors have an interest in espousing high levels of independence and ethical behaviour, whereas, as individuals, there may be incentives to act with lower levels of integrity. The ensuing compromise is achieved by trading off independence, ethical principles and trust against each other. Such a trade-off can only be achieved in a dynamic equilibrium in which ambiguity of meaning is a vital lubricant to the justification of behaviour in individual circumstances. Accordingly, where old ambiguities are eliminated, there is a strong tendency for new ones to be created in order to provide players with the freedom needed to manoeuvre in situations as they unfold.

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来源期刊

Business Ethics-A European Review Multiple-

CiteScore

5.90

自引率

0.00%

发文量

期刊介绍： -To offer rigorous and informed analysis of ethical issues and perspectives relevant to organizations and their relationships with society -To promote scholarly research and advance knowledge in relation to business ethics and corporate social responsibility and social entrepreneurship by providing cutting edge theoretical and empirical analysis of salient issues and developments -To be responsive to changing concerns and emerging issues in the business ethics and business and society sphere, and to seek to reflect these in the balance of contributions -To be the publication outlet of choice for all types of original research relating to business ethics and business-society relationships. Original articles are welcomed. Each issue will normally contain several major articles, and there will be an occasional FOCUS section which will contain articles on an issue of particular importance and topicality. Other regular features will include editorial interviews, book reviews, comments and responses to published articles, research notes and case studies. Business Ethics: A European Review is well established as an academic research journal which is at the same time readable, user-friendly and authoritative. It publishes both fully refereed scholarly papers and special contributions such as speeches and reviews. The range of contributions reflects the variety and scope of ethical issues faced by business and other organisations world-wide, and at the same time seeks to address the interests and concerns of the journals readership.