Creating an ethical accounting environment : an honors thesis (HONRS 499)

The recent accounting scandals have highlighted the need for a firm's management to create an ethical working environment for its accountants. Before management can begin encouraging ethical behavior among its accountants, they must first gain an understanding of what constitutes ethical behavior. Management should also take into consideration the basic philosophical theories and behavioral factors that affect the development of ethics. Management must also consider the professional standards that members of the various accounting societies are bound to uphold.If management is to create an ethical working environment, they must also understand why these principles are important to today's business world. Several of the reasons behind this need are discussed. In addition to the issues underlying the creation of an ethical working environment, a variety of tactics that may be used to achieve this goal are discussed.Honors CollegeThesis (B.?.