International Journal of Humanities and Social Science

ISSN 2220-8488 (Print), 2221-0989 (Online) 10.30845/ijhss

ACCOUNTING ETHICS: ARE ACCOUNTANTS MORE INHERENTLY LIKELY TO CHOOSE IMMORALITY OVER ETHICAL BEHAVIOR THAN ANY OTHER SEGMENT OF SOCIETY?
Dr. Mindy Kushniroff

Abstract
The rise and fall of the Enron Corporation and other corporations such as Tyco, Health South, set off a long-burning fire under the American social conscience. Clearly, unethical behavior had occurred within Enron and these other companies of corporate America. As a result of this unethical behavior, it was and is necessary to investigate how such behavior occurred. The nature of accounting is key. In order for ethical principles to apply to companies, it must be shown that they can be considered moral or ethically responsible institutions. Secondly, an adequate discussion can of what business ethics is commonly defined as must be provided before the ethics of lack thereof of accountants may be examined. Third, the role of those same ethical standards must be in an explained business context. Fourth, recent societal preventative measures for unethical practice should be examined. Finally, the contribution of philosophical trends and the current philosophical mood of society must be investigated in order to delve into the mindsets of those who perpetrate such acts as society seeks to condemn. Such investigation will show that the downfall of the financial greats should have been as unexpected as it appears to have been, rather the infiltration of postmodern thinking all aspects of daily should have been the first and most obvious warning sign of future events.

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