Title:

Typology of ethical theories based on the criterion of moral judgement and their applicability in the auditor’s and accountant’s professions

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Creator:

Nowak, Marta

Subject and Keywords:

auditor ; accountant ; ethical theory ; meta-ethics ; Carnap ; biegły rewident ; księgowy ; teoria etyczna ; metaetyka

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2017, Nr 474, s. 41-52

Abstrakt:

The article analyses accountant’s and auditor’s ethics from the meta-ethical point of view. The purpose of the paper is to determine which type of ethical theories has the best applicability to the judgment of accountant’s and auditor’s deeds. The author uses the ethical theories typology introduced by Carnap in order to analyze their applicability to auditor’s and accountant’s profession. According to the findings of the article, the nominalitstic approach to ethics has the highest applicability to the accountant’s and auditor’s ethics

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2017

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2017.474.04

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2017; Nr 474

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu