Ethical reasoning and privileged information: Resolving moral conflict
Rule 301 in the Code of Professional Conduct — Confidential Client Information — has traditionally been strictly interpreted. In some instances this has placed CPAs in a situation where their own personal moral standards are in conflict with the Code of Professional Conduct. Moral reasoning is sugge...
Main Author: | |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer Science + Business Media B. V
1994
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In: |
Journal of business ethics
Year: 1994, Volume: 13, Issue: 7, Pages: 571-577 |
Further subjects: | B
Professional Conduct
B Ethical Reasoning B Moral Standard B Moral Reasoning B Economic Growth |
Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
Summary: | Rule 301 in the Code of Professional Conduct — Confidential Client Information — has traditionally been strictly interpreted. In some instances this has placed CPAs in a situation where their own personal moral standards are in conflict with the Code of Professional Conduct. Moral reasoning is suggested as a means of resolving this conflict. The process of moral reasoning is illustrated by contrasting Act Utilitarianism with Rule Utilitarianism. The actual resolution of a moral conflict may result in a CPA violating the Code of Professional Conduct as it is presently being interpreted. |
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ISSN: | 1573-0697 |
Contains: | Enthalten in: Journal of business ethics
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Persistent identifiers: | DOI: 10.1007/BF00881302 |