메뉴 건너뛰기




Volumn 19, Issue 4, 1999, Pages 363-374

The role of professional codes in regulating ethical conduct

Author keywords

Accountants; Codes of conduct; Engineers; Ethics; Laywers; Professionals

Indexed keywords


EID: 0033130696     PISSN: 01674544     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1005899517191     Document Type: Article
Times cited : (66)

References (52)
  • 1
    • 0009333712 scopus 로고
    • Confidentiality decisions: The reasoning process of CPA's in resolving ethical dilemmas
    • Adams, B. L., F. L. Malone and W. James: 1995 'Confidentiality Decisions: The Reasoning Process of CPA's in Resolving Ethical Dilemmas', Journal of Business Ethics 14, 1015-1020.
    • (1995) Journal of Business Ethics , vol.14 , pp. 1015-1020
    • Adams, B.L.1    Malone, F.L.2    James, W.3
  • 2
    • 0024729624 scopus 로고
    • Ethics in practice
    • Andrews, K. R.: 1989. 'Ethics in Practice', Harvard Business Review (Sept.-Oct.), 99-104.
    • (1989) Harvard Business Review , Issue.SEPT.-OCT , pp. 99-104
    • Andrews, K.R.1
  • 4
    • 0001836941 scopus 로고
    • Historical perspectives: Development of the codes of ethics in the legal, medical and accounting professions
    • Backoff, J. F. and C. L. Martin Jr: 1991, 'Historical Perspectives: Development of the Codes of Ethics in the Legal, Medical and Accounting Professions', Journal of Business Ethics 10, 99-110.
    • (1991) Journal of Business Ethics , vol.10 , pp. 99-110
    • Backoff, J.F.1    Martin C.L., Jr.2
  • 9
    • 0000509838 scopus 로고
    • Ethical codes of conduct: Deficient in guidance for the Canadian accounting profession
    • Brooks, L. J.: 1989, 'Ethical Codes of Conduct: Deficient in Guidance for the Canadian Accounting Profession', Journal of Business Ethics 8, 325-35.
    • (1989) Journal of Business Ethics , vol.8 , pp. 325-335
    • Brooks, L.J.1
  • 11
    • 34249962537 scopus 로고
    • Reactions to ethical dilemmas: A study pertaining to certified public accountants
    • Claypool, G. A., D. F. Fetyko and M. A. Pearson: 1990, 'Reactions to Ethical Dilemmas: A Study Pertaining to Certified Public Accountants', Journal of Business Ethics 9, 699-706.
    • (1990) Journal of Business Ethics , vol.9 , pp. 699-706
    • Claypool, G.A.1    Fetyko, D.F.2    Pearson, M.A.3
  • 12
    • 0002818305 scopus 로고
    • Beyond bean counting: Establishing high ethical standards in the public accounting profession
    • Cohen, J. R. and L. W. Pant: 1991, 'Beyond Bean Counting: Establishing High Ethical Standards in the Public Accounting Profession', Journal of Business Ethics 10, 45-46.
    • (1991) Journal of Business Ethics , vol.10 , pp. 45-46
    • Cohen, J.R.1    Pant, L.W.2
  • 13
    • 0001234601 scopus 로고
    • Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting
    • Cohen, J. R., L. W. Pant and D. J. Sharp: 1992, 'Cultural and Socioeconomic Constraints on International Codes of Ethics: Lessons from Accounting', Journal of Business Ethics 11, 687-800.
    • (1992) Journal of Business Ethics , vol.11 , pp. 687-800
    • Cohen, J.R.1    Pant, L.W.2    Sharp, D.J.3
  • 14
    • 0000220082 scopus 로고
    • A critical examination of the AICPA code of professional conduct
    • Collins, A. and N. Schultz: 1995, 'A Critical Examination of the AICPA Code of Professional Conduct', Journal of Business Ethics 14, 31-41.
    • (1995) Journal of Business Ethics , vol.14 , pp. 31-41
    • Collins, A.1    Schultz, N.2
  • 15
    • 0002248015 scopus 로고
    • Towards a definition of a profession
    • Cogan, M. L.: 1953, 'Towards a Definition of a Profession', Harvard Educational Review XXIII, 33-50.
    • (1953) Harvard Educational Review , vol.23 , pp. 33-50
    • Cogan, M.L.1
  • 16
    • 0009378153 scopus 로고
    • Attorneys at fault-liability crises
    • Court, E. R.: 1988, 'Attorneys at Fault-Liability Crises'. Journal of Business Ethics 7, 711-713.
    • (1988) Journal of Business Ethics , vol.7 , pp. 711-713
    • Court, E.R.1
  • 17
    • 0000535664 scopus 로고
    • Professional ethics: Business students' perceptions
    • Davis, J. R. and R. E. Welton: 1991, 'Professional Ethics: Business Students' Perceptions', Journal of Business Ethics 10, 451-463.
    • (1991) Journal of Business Ethics , vol.10 , pp. 451-463
    • Davis, J.R.1    Welton, R.E.2
  • 18
    • 0000633874 scopus 로고
    • Making codes of ethics "real"
    • Dean, P.: 1992, 'Making Codes of Ethics "Real"', Journal of Business Ethics 11, 285-290.
    • (1992) Journal of Business Ethics , vol.11 , pp. 285-290
    • Dean, P.1
  • 19
    • 0000670576 scopus 로고
    • Do company ethics training programmes make a difference? An empirical analysis
    • Delaney, J. T. and D. Sockell: 1992. 'Do Company Ethics Training Programmes Make a Difference? An Empirical Analysis', Journal of Business Ethics 11, 719-727.
    • (1992) Journal of Business Ethics , vol.11 , pp. 719-727
    • Delaney, J.T.1    Sockell, D.2
  • 20
    • 0000502364 scopus 로고
    • Societal, managerial and legal perspectives on corporate social responsibility product process
    • Epstein, E. M.: 1979. 'Societal, Managerial and Legal Perspectives on Corporate Social Responsibility Product Process', The Hastings Law Journal 30(5) (May).
    • (1979) The Hastings Law Journal , vol.30 , Issue.5 MAY
    • Epstein, E.M.1
  • 22
    • 34250089859 scopus 로고
    • Ethical problems in public accounting: A view from the top
    • Finn, D. W., L. B. Chonko and S. D. Hunt: 1988, 'Ethical Problems in Public Accounting: A View from the Top', Journal of Business Ethics 7, 605-615.
    • (1988) Journal of Business Ethics , vol.7 , pp. 605-615
    • Finn, D.W.1    Chonko, L.B.2    Hunt, S.D.3
  • 23
    • 0000871676 scopus 로고
    • Professional codes: Why, how and with what impact?
    • Frankel, M. S.: 1989, 'Professional Codes: Why, How and With What Impact?'. Journal of Business Ethics 8, 109-115.
    • (1989) Journal of Business Ethics , vol.8 , pp. 109-115
    • Frankel, M.S.1
  • 25
    • 0001502573 scopus 로고
    • A model of decision-making incorporating ethical values
    • Fritzche, D. J.: (1991. 'A Model of Decision-Making Incorporating Ethical Values', Journal of Business Ethics 10, 841-852.
    • (1991) Journal of Business Ethics , vol.10 , pp. 841-852
    • Fritzche, D.J.1
  • 26
    • 0003329671 scopus 로고
    • Designing ethical organizations
    • Gandz, J. and F. G. Bird: 1989, 'Designing Ethical Organizations', Business Quarterly 54, 108-112.
    • (1989) Business Quarterly , vol.54 , pp. 108-112
    • Gandz, J.1    Bird, F.G.2
  • 27
    • 0001796051 scopus 로고
    • Deride, abide or dissent: On the ethics of professional conduct
    • Hauptman, R. and F. Hill: 1991, 'Deride, Abide or Dissent: On the Ethics of Professional Conduct', Journal of Business Ethics 10, 37-44.
    • (1991) Journal of Business Ethics , vol.10 , pp. 37-44
    • Hauptman, R.1    Hill, F.2
  • 29
    • 0007032867 scopus 로고
    • Theoretical considerations for a meaningful code of professional ethics
    • Jamal, K. and N. E. Bowie: 1995, 'Theoretical Considerations for a Meaningful Code of Professional Ethics', Journal of Business Ethics 14, 703-714.
    • (1995) Journal of Business Ethics , vol.14 , pp. 703-714
    • Jamal, K.1    Bowie, N.E.2
  • 30
    • 0000971589 scopus 로고
    • Organizational influence in a model of the moral decision process of accountants
    • Jones, S. K. and K. M. Hiltebeitel: 1995, 'Organizational Influence in a Model of the Moral Decision Process of Accountants', Journal of Business Ethics 14, 417-431.
    • (1995) Journal of Business Ethics , vol.14 , pp. 417-431
    • Jones, S.K.1    Hiltebeitel, K.M.2
  • 31
    • 0001109963 scopus 로고
    • Importance of and approaches to incorporating ethics into the accounting classroom
    • Kerr, D. S. and L. M. Smith: 1995, 'Importance of and Approaches to Incorporating Ethics into the Accounting Classroom', Journal of Business Ethics 14, 987-995.
    • (1995) Journal of Business Ethics , vol.14 , pp. 987-995
    • Kerr, D.S.1    Smith, L.M.2
  • 32
    • 0000350646 scopus 로고
    • Ethics and the professional responsibility of lawyers
    • Kipnis, K.: 1991, 'Ethics and the Professional Responsibility of Lawyers', Journal of Business Ethics 10, 569-576.
    • (1991) Journal of Business Ethics , vol.10 , pp. 569-576
    • Kipnis, K.1
  • 33
    • 0001573129 scopus 로고
    • Ethical decision making in business - Behavioral issues and concerns
    • Knouse, S. B. and R. A. Giacalone: 1992, 'Ethical Decision Making in Business - Behavioral Issues and Concerns', Journal of Business Ethics 11, 369-377.
    • (1992) Journal of Business Ethics , vol.11 , pp. 369-377
    • Knouse, S.B.1    Giacalone, R.A.2
  • 34
    • 0009374474 scopus 로고
    • Ethics and the professional responsibility of lawyers - A commentary
    • Lennertz, J. E.: 1991, 'Ethics and the Professional Responsibility of Lawyers - A Commentary', Journal of Business Ethics 10, 577-579.
    • (1991) Journal of Business Ethics , vol.10 , pp. 577-579
    • Lennertz, J.E.1
  • 35
    • 0000135439 scopus 로고
    • A Kantian approach to codes of ethics
    • L'etang, J.: 1992. 'A Kantian Approach to Codes of Ethics'. Journal of Business Ethics 11, 737-744.
    • (1992) Journal of Business Ethics , vol.11 , pp. 737-744
    • L'etang, J.1
  • 36
    • 0009438761 scopus 로고
    • Business regulation, business ethics and the professional employee
    • Mackie, K. J.: 1989, 'Business Regulation, Business Ethics and the Professional Employee', Journal of Business Ethics 8, 607-616.
    • (1989) Journal of Business Ethics , vol.8 , pp. 607-616
    • Mackie, K.J.1
  • 38
    • 0000056476 scopus 로고
    • Implementing business ethics
    • Murphy, P. E.: 1988, 'Implementing Business Ethics', Journal of Business Ethics 7, 907-915.
    • (1988) Journal of Business Ethics , vol.7 , pp. 907-915
    • Murphy, P.E.1
  • 39
    • 0009384736 scopus 로고
    • Understanding professional misconduct: The moral responsibilities of professionals
    • Norton, T. W.: 1991, 'Understanding Professional Misconduct: the Moral Responsibilities of Professionals', Journal of Business Ethics 10, 621-623.
    • (1991) Journal of Business Ethics , vol.10 , pp. 621-623
    • Norton, T.W.1
  • 40
    • 0001033417 scopus 로고
    • The implementation of a code of ethics: The early efforts of one entrepreneur
    • Oliverio, M. E.: 1989, 'The Implementation of a Code of Ethics: The Early Efforts of One Entrepreneur', Journal of Business Ethics 8, 367-374.
    • (1989) Journal of Business Ethics , vol.8 , pp. 367-374
    • Oliverio, M.E.1
  • 41
    • 0009339531 scopus 로고
    • The differential perceptions of accountants to Maccoby's head/heart traits'
    • Patten, D. M.: 1990, 'The Differential Perceptions of Accountants to Maccoby's Head/Heart Traits', Journal of Business Ethics 9, 791-798.
    • (1990) Journal of Business Ethics , vol.9 , pp. 791-798
    • Patten, D.M.1
  • 42
    • 0002379335 scopus 로고
    • Do courses in business ethics pay off?
    • Purcell, T. V: 1977, 'Do Courses in Business Ethics Pay Off?', California Management Review 19, 50-58.
    • (1977) California Management Review , vol.19 , pp. 50-58
    • Purcell, T.V.1
  • 44
    • 0001354917 scopus 로고
    • Ethical decision making in the medical profession: An application of the theory of planned behavior
    • Randall, D. M. and A. M. Gibson: 1991, 'Ethical Decision Making in the Medical Profession: An Application of the Theory of Planned Behavior', Journal of Business Ethics 10, 111-122.
    • (1991) Journal of Business Ethics , vol.10 , pp. 111-122
    • Randall, D.M.1    Gibson, A.M.2
  • 45
    • 0028492407 scopus 로고
    • Ethical attitudes of mental health practitioners - Balancing therapeutic practices and treatments
    • Rawwas, M. Y. A., C. Strutton and L. Pelton: 1994, 'Ethical Attitudes of Mental Health Practitioners - Balancing Therapeutic Practices and Treatments', Journal of Business Ethics 13, 597-608.
    • (1994) Journal of Business Ethics , vol.13 , pp. 597-608
    • Rawwas, M.Y.A.1    Strutton, C.2    Pelton, L.3
  • 46
    • 0001524331 scopus 로고
    • Beyond professional ethics: Issues and agendas
    • Savan, B.: 1989, 'Beyond Professional Ethics: Issues and Agendas', Journal of Business Ethics 8, 179-185.
    • (1989) Journal of Business Ethics , vol.8 , pp. 179-185
    • Savan, B.1
  • 47
    • 0000273008 scopus 로고
    • Organizational influences on individual ethical behavior in public accounting
    • Schlachter, P.: 1990, 'Organizational Influences on Individual Ethical Behavior in Public Accounting', Journal of Business Ethics 9, 839-853.
    • (1990) Journal of Business Ethics , vol.9 , pp. 839-853
    • Schlachter, P.1
  • 48
    • 0001661389 scopus 로고
    • The business ethics of pharmacists - Conflicts, practices and beliefs
    • Vitell, S. J., M. Y. A. Rawwas and T. A. Festervand: 1991, 'The Business Ethics of Pharmacists - Conflicts, Practices and Beliefs', Journal of Business Ethics 10, 295-301.
    • (1991) Journal of Business Ethics , vol.10 , pp. 295-301
    • Vitell, S.J.1    Rawwas, M.Y.A.2    Festervand, T.A.3
  • 49
    • 0000633081 scopus 로고
    • Certified public accountants: Ethical perceptions, skills and attitudes on ethics education
    • Ward, S. P., R. Ward, D. R. Deck and B. Alan: 1993, 'Certified Public Accountants: Ethical Perceptions, Skills and Attitudes on Ethics Education', Journal of Business Ethics 12, 601-610.
    • (1993) Journal of Business Ethics , vol.12 , pp. 601-610
    • Ward, S.P.1    Ward, R.2    Deck, D.R.3    Alan, B.4
  • 50
    • 0001614191 scopus 로고
    • Establishing an ethics of accounting: A response to Westra's call for government employment of auditors
    • Waples, E. and M. K. Shaub: 1991, 'Establishing an Ethics of Accounting: A Response to Westra's Call for Government Employment of Auditors', Journal of Business Ethics 10, 385-393.
    • (1991) Journal of Business Ethics , vol.10 , pp. 385-393
    • Waples, E.1    Shaub, M.K.2
  • 51
    • 0000898398 scopus 로고
    • Engineers and managers: The challenge of the challenger incident
    • Werhane, P. H.: 1991, 'Engineers and Managers: The Challenge of the Challenger Incident', Journal of Business Ethics 10, 605-616.
    • (1991) Journal of Business Ethics , vol.10 , pp. 605-616
    • Werhane, P.H.1
  • 52
    • 0009338173 scopus 로고
    • Accountants are ethical
    • Williams, K.: 1990, 'Accountants are Ethical', Management Accountant (June 12).
    • (1990) Management Accountant , Issue.JUNE 12
    • Williams, K.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.