Ethics

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Ethics

Standards of conduct or moral judgment.

Ethics

The study and practice of appropriate behavior, regardless of the behavior's legality. Certain industries have professional organizations setting and promoting certain ethical standards. For example, an accountant may be required to refrain from engaging in aggressive accounting, even when a particular type of aggressive accounting is not illegal. Professional organizations may censure or revoke the licenses of those professionals who are found to have violated the ethical standards of their fields.

In investing, ethics helps inform the investment decisions of some individuals and companies. For example, an individual may have a moral objection to smoking and therefore refrain from investing in tobacco companies. Ethics may be both positive and negative in investing; that is, it may inform where an individual makes investments (e.g. in environmentally friendly companies) and where he/she does not (e.g. in arms manufacturers). Some mutual funds and even whole subdivisions are dedicated to promoting ethical investing. See also: Green fund, Islamic finance.
References in periodicals archive ?
Accountants have its place in society, in addition to general ethical principles and cultural norms must be committed to their own professional ethics.
Chapter 39, "The Critical Attitude in Medicine, The Need for a New Ethics" (1983): Popper's realization of the practical problem in current democracies of either a wrong-headed professional ethics or none at all, is further explored in his critique of medical ethics.
He was first appointed by The Florida Bar to serve a three-year term on the Professional Ethics Committee in 1999.
The 15th Annual Professional Ethics Conference: The Moral Responsibilities of the United States Armed Forces in Iraq.
The Tax Section will serve the public interest with a well-balanced mix of goal statements, including Tax Policy Advocacy (TPA); Professional Ethics and Integrity (PEI) (including efforts to restore respect for the profession) and Service to Members (STM), which will enable the Tax Section to become the pre-eminent professional provider of tax services.
We see ethics, compliance with ethics and having strong ethical standards and a strong system of discipline to support those standards as very important in maintaining the public image of CPAs," says Ian Benjamin, the volunteer Chairman of the Professional Ethics Committee (PEC) of the New York State Society of CPAs (NYSSCPA).
Finance officers must assign renewed emphasis to the GEOA Code of Professional Ethics if they are to maintain the confidence of government stake holders.
Members promise to follow a code of professional ethics, which is closely monitored by the society.
On July 14, 2002, after two exposure drafts, the Appraisal Institute's Board of Directors adopted revisions to the Appraisal Institute's Code of Professional Ethics that will become effective January 1, 2003.
Psychologists' neglect of the very important basis for professional ethics and other ethical dimensions of psychology can be overcome, in part, by Hathaway's (2001) proposal to ground ethics, not on certain foundations provided by reason, but on natural moral sense.
One objection might be that Martin has set up a strawman because most writers on professional ethics nowadays do go beyond the consensus paradigm by including some understanding of personal commitments.
Conscience alone does deter everyone is probably the most significant phrase in this highly efficient and comprehensive textbook guide to professional ethics, produced by three American academics with the encouragement of the American Institute of Architects.

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