{"title":"根据美国注册会计师协会职业行为准则第501条,成年人之间(或之间)的性行为是否会被视为有损职业声誉的行为?从哲学的角度看一个实际的伦理问题","authors":"Robert W. McGee","doi":"10.2139/SSRN.242329","DOIUrl":null,"url":null,"abstract":"Rule 501 of the AICPA's Code of Professional Conduct as well as the codes of ethics of other state, national and international accounting organizations prohibits acts that are discreditable to the profession. There are several problems with this rule. For one, it is self-serving and does more to protect the profession than the public. Many kinds of personal conduct might subject an accountant to punishment for actions that do not involve fraud or the violation of rights. Another problem is vagueness. There are few guidelines to clarify what might constitute a discreditable act. Consensual sexual acts is one such area. The author concludes that accounting organizations should not engage in policing the moral conduct of their members unless that conduct adversely affects a client or a segment of the investing public.","PeriodicalId":180033,"journal":{"name":"Journal of Accounting Abstracts","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2000-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Can Sexual Acts between (or Among) Consenting Adults Be Considered an Act Discreditable to the Profession Under Aicpa Code of Professional Conduct Rule 501? A Philosophical Look at a Practical Ethical Question\",\"authors\":\"Robert W. McGee\",\"doi\":\"10.2139/SSRN.242329\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Rule 501 of the AICPA's Code of Professional Conduct as well as the codes of ethics of other state, national and international accounting organizations prohibits acts that are discreditable to the profession. There are several problems with this rule. For one, it is self-serving and does more to protect the profession than the public. Many kinds of personal conduct might subject an accountant to punishment for actions that do not involve fraud or the violation of rights. Another problem is vagueness. There are few guidelines to clarify what might constitute a discreditable act. Consensual sexual acts is one such area. The author concludes that accounting organizations should not engage in policing the moral conduct of their members unless that conduct adversely affects a client or a segment of the investing public.\",\"PeriodicalId\":180033,\"journal\":{\"name\":\"Journal of Accounting Abstracts\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2000-12-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting Abstracts\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.242329\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Abstracts","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.242329","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Can Sexual Acts between (or Among) Consenting Adults Be Considered an Act Discreditable to the Profession Under Aicpa Code of Professional Conduct Rule 501? A Philosophical Look at a Practical Ethical Question
Rule 501 of the AICPA's Code of Professional Conduct as well as the codes of ethics of other state, national and international accounting organizations prohibits acts that are discreditable to the profession. There are several problems with this rule. For one, it is self-serving and does more to protect the profession than the public. Many kinds of personal conduct might subject an accountant to punishment for actions that do not involve fraud or the violation of rights. Another problem is vagueness. There are few guidelines to clarify what might constitute a discreditable act. Consensual sexual acts is one such area. The author concludes that accounting organizations should not engage in policing the moral conduct of their members unless that conduct adversely affects a client or a segment of the investing public.