Understanding Ethics in the Varying Segments of the Accounting Profession

Abstract

This paper expounds the links between ethics and the accounting profession. It contributes to the understanding by presenting the various segments of accounting; financial; managerial; auditing; tax; and forensic along with their professional organizations, their individual Codes of Conduct and how each has its own individual statements dealing with the ethics of its members. The authors examined the differing ethical theories, the psychology of ethics, the history of ethics in accounting and related it to the separate branches of accounting.