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 ?
--Holding in-service training to enhance the components of the ethics of librarianship and create professional engagement with employees, as well as creating units to observe the implementation of professional ethics in libraries.
With this in view, this study has been conducted to examine as to what extent the university teachers practice professional ethics principles with reference to their diverse roles as teacher, researcher, and administrator; and also find out the differences in practices of professional ethics with reference to demographic characteristics.
All such revolutionary changes necessitated adherence to professional ethics in dentistry.
Each expert system, a combination of laws, regulations and professional ethics is that it is governed.
* Professional Ethics: AICPA's Comprehensive Course (#732315, text; #738396HS, CD-ROM)
It was in the framework of the initiative on transparency that the Commission launched, in July 2006, a call for tenders in view of an independent comparative study carried out per country into the rules and norms of professional ethics of individuals performing public functions.
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).
This issue presents an all-star roster of respected authorities in various specialties in the area of professional ethics; authors were asked to write on the currently pressing issues in their respective fields.
Code of Professional Ethics for the Information Systems Audit and Control Association, Rolling Meadows, Illinois.
The GFOA Code of Professional Ethics addresses ethical issues both large and small, providing a useful benchmark against which government finance officers can measure their professional integrity.

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