responsible by other companies is that shareholders and managers develop standards of business ethics, procedures and reasonable …

Before starting the design and implementation of a business ethics program, shareholders and managers need to decide … what are trying to achieve, through their business ethics program. An effective program should provide specific measures …, action-oriented, relevant and applicable. Also essential to a business ethics program are mechanisms to evaluate program …

Any country is facing the problem of ethics of professional accountants, which also has been a focus of accounting … difficult, which makes the ethics of professional accountants more important. In perspective of business ethics, the author … discusses the characteristics and the structure of ethics of professional accountants, locating the barriers for the …