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In 2003, this organization pronounced that ethics education is required of all professional accountants. This organization also developed a Code of Ethics for Professional Accountants.
International Federation of Accountants
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This legislation provided for the reform of both cooperate governance and the accounting profession, first in the United States, then indirectly in Canada and around the world.
Serbanes-Oxley
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The ability to not only judge right from wrong, but to make the right decision. Similar to physical maturity, it comes with age and experience.
Ethical Maturity
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Developing a creative and innovative solution to an ethical dilema
Moral Imagination
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The gap caused by a lack of confidence over corporate reporting and governance
Credibility Gap
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This theory is concerned with the motivating aspects of moral character demonstrated by decision makers. It focuses on the character or integrity of the moral actor.
Virtue Ethics
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This principle argues that equals should be treated equally and unequals should be treated unequal in relationship to their relative inequalities and differences.
Distributive Justice
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This theory suggests that an ethically correct action is the one that will produce the greatest amount of pleasure or the least amount of pain.
Utilitarianism
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This theory evaluates the ethicality of behavior based on the motivation of the decision-aker, regardless of its outcome.
Deontology
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This principle that one should follow the rule that will probably produce a greater balance of good over evil?
Rule Utilitarianism
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English philosopher who argued that self-interest motivates people to form peaceful civil societies. Believed that people have multiple desires, a fundamental one is self-preservation.
Thomas Hobbes
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This philosopher observed that both buyers and sellers are interested in satisfying their individual needs and desires and that self-interest leads to economic cooperation.
Adam Smith
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This philosopher argued that pains are accepted only if they lead to greater pleasures.
Epicurus
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English philosopher who argued that the need for justice occurs for two reasons: people are not always beneficent and there are scare resources.
David Hume
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The American philosopher that contends that society should be structured so that there is a fair distributiuon of rights and benefits
John Rawls
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Graham Tucker's approach to decision making is to ask these 5 questions.
Profitable, Legal, Fair and Going through further sustainable development
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The approach that reviews the three fundamental interest of stakeholders, including utilitarian: maximize net benefit to society as a whole; individual rights: respect and protect; and justice: fair distribution of benefits and burdens
Traditional Moral standards Approach
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The approach that examines the four key aspects, such as ground rule ethics, end-point ethic, rule ethics and social contract ethics.
Pastin's Approach
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The two aspects of justice that include the process for determining the allocation and the actual allocations.
Procedural & Distributive Justice
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The three main criteria used under distributive justice to determine the just distribution.
Need, Arithmetic Equality and Merit
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"I ought never to act except in such a way that I can also will that my maxim should become a universal law"
Kant's Categorical Imperative
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"Act in a way that you always treat humanity, whether in your own person or in the person of any other, never simple as a means, but always at the same time as an end."
Kant's Practical Imperative
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The three dimensions used to evaluate the stakeholders and their interests
Legitimacy, Power & Urgency
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The four fundamental interests of stakeholders
Well Offness, Fairness, Right & Virtuosity
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The four determinants of a corporation's reputation according to Charles Folbrum
Credibility, Reliability, Trustworthiness & Responsibility
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