The construction of accountants' professional ethics from a global perspective
1 Major in Accounting, School of Accounting, Central University of Finance and Economics, 100081, China.
2 Major in Law, School of Law, Beijing Jiaotong University, 100091, China.
3 Major in Philosophy, School of Politics and Law, Capital Normal University, 100089, China.
Review
Open Access Research Journal of Science and Technology, 2025, 14(02), 001-007.
Article DOI: 10.53022/oarjst.2025.14.2.0084
Publication history:
Received on 16 May 2025; revised on 26 June 2025; accepted on 01 July 2025
Abstract:
In the modern economic system, accounting professional ethics are of utmost importance. They serve as the foundation for the stable development of the accounting industry. This article delves into the issue of accounting professionals' ethics. It starts from the development history and analyzes contemporary accounting ethics issues through historical events, conducting in - depth analyses of the background, causes, and other aspects. Finally, it proposes new countermeasures in the global context and draws conclusions.
Keywords:
Accounting; Ethics; Issue; Countermeasures
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Copyright © 2025 Author(s) retain the copyright of this article. This article is published under the terms of the Creative Commons Attribution Liscense 4.0