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- المحاسبة الأخلاقية هي في المقام الأول من مجال الأخلاقيات التطبيقية وهو جزء من أخلاقيات العمل وأخلاق الإنسان، دراسة القيم الأخلاقية والأحكام التي تنطبق على المحاسبة. وهذا مثال من الأخلاقيات المهنية. المحاسبة عرفت من قبل Luca Pacioli، وتوسعت لاحقا من قبل الحكومة والجماعات والمنظمات المهنية (شركات مستقلة). الأخلاق هي التي تدرس في الدورات المحاسبية في مؤسسات التعليم العالي وكذلك من خلال شركات تدريب المحاسبين ومدققي الحسابات. بسبب مجموعة متنوعة من خدمات المحاسبة وحالات انهيار الشركات، توجه الاهتمام إلى المعايير الأخلاقية المقبولة في مهنة المحاسبة. هذه الانهيارات أدى إلى تجاهل واسع النطاق لسمعة مهنة المحاسبة. لمكافحة النقد ومنع الاحتيال المحاسبي، المحاسبية المختلفة المنظمات والحكومات قد وضعت اللوائح لتحسين الأخلاق بمهنة المحاسبة. (ar)
- Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors. Due to the wide range of accounting services and recent corporate collapses, attention has been drawn to ethical standards accepted within the accounting profession. These collapses have resulted in a widespread disregard for the reputation of the accounting profession. To combat the criticism and prevent fraudulent accounting, various accounting organizations and governments have developed regulations and remedies for improved ethics among the accounting profession. (en)
- 會計倫理是指應用於會計學的價值觀和倫理判斷基準。會計倫理是會計人員會在工作中遇到的基本道德意識觀念、規範和習慣的總和。會計倫理在商業世界中，是重要的專業倫理。他屬於應用倫理學中，涉及商業倫理和人類倫理學的一支。會計倫理學最早由文藝復興時代商人帕西奥利提出，並由之後的政府、企業和商業協定們不斷的擴展至今。會計倫理學在高等教育及進入職場後的訓練中都是非常重要的訓練內容，尤其在審計和會計師的養成，具備良好的會計倫理是初學者想要進入該行業的基本條件。 進入二十一世紀後，由於會計領域服務範圍的多元化與2007-2008年金融危機時大型企業崩潰的影響，傳統式會計倫理的信譽已經開始受到质疑。因此，近年來，會計道德的相關標準、實踐程度開始受到日增的關注 。 為了有效打擊會計詐欺，迄今許多新的政府規範及民間約束力量已如雨後春筍的被建立，以挽回商界對會計行業的信心。 目前國際現行的國際財務報告準則（IFRS），是由國際會計準則理事會在會計原則的基礎上建立的。 。IFRS是國際上使用最廣的會計制度性文件，在超過115個經濟體中得到使用 。在美國，則是以GAAP為會計制度的指導方針，該制度與IFRS不同，是以一條一條的規則作為規範文字的主體 ，批評人士指出，正是這個差異，讓GAAP成為美國多起會計詐欺的幫兇 。然而，如果改為IFRS式的原則性約束，將會需要會計從業人員具備更高的專業判斷能力，因為他們將無法官僚式的跟隨法規性的文本。IFRS的精神為「可理解性、相關性、實質性、可靠性和可比性」。 (zh)
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- "When people need a doctor, or a lawyer, or a certified public accountant, they seek someone whom they can trust to do a good job — not for himself, but for them. They have to trust him, since they cannot appraise the quality of his 'product'. To trust him they must believe that he is competent, and that his primary motive is to help them." (en)
- "Every company in the country is fiddling its profits. Every set of published accounts is based on books which have been gently cooked or completely roasted. The figures which are fed twice a year to the investing public have all been changed in order to protect the guilty. It is the biggest con trick since the Trojan horse. ... In fact this deception is all in perfectly good taste. It is totally legitimate. It is creative accounting." (en)
- "Accountants and the accountancy profession exist as a means of public service; the distinction which separates a profession from a mere means of livelihood is that the profession is accountable to standards of the public interest, and beyond the compensation paid by clients." (en)
- Seven goals of accounting ethics education
*Relate accounting education to moral issues.
*Recognize issues in accounting that have ethical implications.
*Develop "a sense of moral obligation" or responsibility.
*Develop the abilities needed to deal with ethical conflicts or dilemmas.
*Learn to deal with the uncertainties of the accounting profession.
*"Set the stage for" a change in ethical behavior.
*Appreciate and understand the history and composition of all aspects of accounting ethics and their relationship to the general field of ethics. —Stephen E. Loeb (en)
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- —Robert H. Montgomery, describing ethics in accounting in 2009 (en)
- —John L. Carey, describing ethics in accounting (en)
- —Ian Griffiths in 1986, describing creative accounting (en)
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- المحاسبة الأخلاقية هي في المقام الأول من مجال الأخلاقيات التطبيقية وهو جزء من أخلاقيات العمل وأخلاق الإنسان، دراسة القيم الأخلاقية والأحكام التي تنطبق على المحاسبة. وهذا مثال من الأخلاقيات المهنية. المحاسبة عرفت من قبل Luca Pacioli، وتوسعت لاحقا من قبل الحكومة والجماعات والمنظمات المهنية (شركات مستقلة). الأخلاق هي التي تدرس في الدورات المحاسبية في مؤسسات التعليم العالي وكذلك من خلال شركات تدريب المحاسبين ومدققي الحسابات. (ar)
- Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors. (en)
- 會計倫理是指應用於會計學的價值觀和倫理判斷基準。會計倫理是會計人員會在工作中遇到的基本道德意識觀念、規範和習慣的總和。會計倫理在商業世界中，是重要的專業倫理。他屬於應用倫理學中，涉及商業倫理和人類倫理學的一支。會計倫理學最早由文藝復興時代商人帕西奥利提出，並由之後的政府、企業和商業協定們不斷的擴展至今。會計倫理學在高等教育及進入職場後的訓練中都是非常重要的訓練內容，尤其在審計和會計師的養成，具備良好的會計倫理是初學者想要進入該行業的基本條件。 進入二十一世紀後，由於會計領域服務範圍的多元化與2007-2008年金融危機時大型企業崩潰的影響，傳統式會計倫理的信譽已經開始受到质疑。因此，近年來，會計道德的相關標準、實踐程度開始受到日增的關注 。 為了有效打擊會計詐欺，迄今許多新的政府規範及民間約束力量已如雨後春筍的被建立，以挽回商界對會計行業的信心。 (zh)
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- أخلاقيات المحاسبة (ar)
- Accounting ethics (en)
- 會計倫理 (zh)
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