Contributing Liberty (Nozick)Never

Contributing Liberty (Nozick)
Never take action that interferes with the rights of others for self-development and self-fulfillment.
Rights of liberty within the constraints of the law.
Liberty may be perceived as more important than justice.
The auditor protects the public interests so that the public’s rights are not violated.
Cameron (2003a,b) also has suggested that business ethics based upon a virtuous commitment to the welfare of others can lead to increased productivity, profit, and quality. Keim and Grant (2003, p. 405) have called for a virtue-based approach to auditing, and have observed that trust in accounting and auditing systems ‘‘develops only through experience in dealing with that system and through examination of the outcomes of the system.’’ They emphasize that reliance upon virtues is critical because ‘‘professionals will be expected to consistently reach ethical decisions when faced with dilemmas in financial reporting and auditing.’’ These are dilemmas that rules-based systems cannot adequately address. The religious injunction perspective of St. Augustine imposes both a ‘‘letter of the law’’ and a ‘‘spirit of the law’’ approach to ethical conduct. McKernan and MacLullich (2004) have suggested that ethical duties of love and justice – based upon distinctly religious roots and religious obligations – should serve as the ethical foundation for auditing and accounting professions. Hilliard (2004) has noted that, in the aftermath of Enron, religious foundations for ethics have been increasingly discussed among business leaders and that the importance of a religion-based approach to ethics has been advocated by a variety of authors. Although the concept of a religion-based ethical model may not seem to apply directly to financial reporting and auditing according to some perceptions, the concept of honoring duties owed to others – particularly in following the Christian notion of honoring the ‘‘spirit of the law’’ clearly applies (McKernan and MacLullich, 2004). The Governmental Requirements ethical model, therule-basedandlegalisticapproachtodutiesowed– is generally considered to be the minimum ethical standard required and is sometimes considered ethically dangerous ground (Carroll and Buchholtz, 2003). Pincus (2000, p. 253) notes that rule-based accounting systems can lead to ethical problems (1) when ‘anything goes’ if not expressly prohibited, or (2) when rules meant to serve as guides to right behavior ‘‘lead accountants down the path of least resistance.’’ The rule-based and legalistic approach to financial reporting and auditing has also been described as the root cause of the frauds committed by Enron, Arthur Andersen, and WorldCom (Callahan,

نتایج (فارسی) 1:

آزادی مشارکت (نوزیک)عمل که تداخل با حقوق دیگران را برای توسعه نفس و fulfillment خود را هرگز.حقوق آزادی در چارچوب قانون.آزادی ممکن است به عنوان مهم تر از عدالت درک شده.حسابرس محافظت منافع عمومی که حقوق مردم را نقض نشود.Cameron (2003a,b) also has suggested that business ethics based upon a virtuous commitment to the welfare of others can lead to increased productivity, profit, and quality. Keim and Grant (2003, p. 405) have called for a virtue-based approach to auditing, and have observed that trust in accounting and auditing systems ‘‘develops only through experience in dealing with that system and through examination of the outcomes of the system.’’ They emphasize that reliance upon virtues is critical because ‘‘professionals will be expected to consistently reach ethical decisions when faced with dilemmas in financial reporting and auditing.’’ These are dilemmas that rules-based systems cannot adequately address. The religious injunction perspective of St. Augustine imposes both a ‘‘letter of the law’’ and a ‘‘spirit of the law’’ approach to ethical conduct. McKernan and MacLullich (2004) have suggested that ethical duties of love and justice – based upon distinctly religious roots and religious obligations – should serve as the ethical foundation for auditing and accounting professions. Hilliard (2004) has noted that, in the aftermath of Enron, religious foundations for ethics have been increasingly discussed among business leaders and that the importance of a religion-based approach to ethics has been advocated by a variety of authors. Although the concept of a religion-based ethical model may not seem to apply directly to financial reporting and auditing according to some perceptions, the concept of honoring duties owed to others – particularly in following the Christian notion of honoring the ‘‘spirit of the law’’ clearly applies (McKernan and MacLullich, 2004). The Governmental Requirements ethical model, therule-basedandlegalisticapproachtodutiesowed– is generally considered to be the minimum ethical standard required and is sometimes considered ethically dangerous ground (Carroll and Buchholtz, 2003). Pincus (2000, p. 253) notes that rule-based accounting systems can lead to ethical problems (1) when ‘anything goes’ if not expressly prohibited, or (2) when rules meant to serve as guides to right behavior ‘‘lead accountants down the path of least resistance.’’ The rule-based and legalistic approach to financial reporting and auditing has also been described as the root cause of the frauds committed by Enron, Arthur Andersen, and WorldCom (Callahan,

نتایج (فارسی) 2:

کمک آزادی (نوزیک)
هرگز اقدام که تداخل با در حقوق دیگران برای خود توسعه و llment خود FUL Fi است.
حقوق آزادی در در The محدودیت های در قانون است.
آزادی ممکن است به عنوان بیشتر مهم در عدالت آخرین ادراک.
در حسابرس محافظت در عمومی علاقه مندی ها به طوری که در APOS عمومی حقوق نقض نکرده است.
کامرون (2003a، B) همچنین پیشنهاد کرد که اخلاق کسب و کار بر اساس تعهد فضیلت به رفاه دیگران می تواند به افزایش بهره وری، نرم افزار Fi را T، و با کیفیت. است KeiM و گرانت (2003، ص سرب 405) برای virtue- به نام رویکرد مبتنی بر حسابرسی، و اعتماد در حسابداری و حسابرسی سیستم ها مشاهده کرده اند: توسعه تنها از طریق تجربه در برخورد با آن سیستم و از طریق بررسی نتایج از سیستم. '' آنها تاکید می کند که اعتماد بر فضائل بسیار مهم است زیرا، "حرفه ای انتظار می رود به طور مداوم تصمیمات اخلاقی رسیدن به زمانی که با معضلات در گزارش مالی و حسابرسی مواجه شده است. '' این معضلات که قوانین مبتنی بر سیستم اندازه کافی نمی تواند آدرس. چشم انداز دستور مذهبی از سنت آگوستین هر دو تحمیل می یک '' نامه ای از قانون "و" روح قانون '' رویکرد به رفتار اخلاقی McKernan و MacLullich (2004) نشان داده اند که وظایف اخلاقی از عشق و عدالت - بر اساس ریشه های مجزا مذهبی و تعهدات مذهبی - باید به عنوان پایه و اساس اخلاقی برای حسابرسی و حسابداری حرفه. هیلیارد (2004) اشاره کرده است که، در دوران پس از انرون، بنیادهای مذهبی برای اخلاق به طور فزاینده در میان رهبران کسب و کار و که اهمیت یک رویکرد مبتنی بر دین به اخلاق بوده است مورد بحث قرار گرفته حمایت شده توسط انواع نویسندگان اگرچه مفهوم مدل اخلاقی مبتنی بر دین ممکن است به نظر می رسد به اعمال به طور مستقیم به گزارش مالی و حسابرسی با توجه به برخی برداشت، مفهوم احترام به وظایف بدهکار به دیگران - به ویژه در زیر مفهوم مسیحی احترام که '' روح قانون، به وضوح صدق (McKernan و MacLullich،.) 2004 دولتی مورد نیاز مدل های اخلاقی، therule-basedandlegalisticapproachtodutiesowed- است به طور کلی نظر گرفته می شود حداقل استاندارد اخلاقی مورد نیاز است و گاهی اوقات در نظر گرفته زمین اخلاقی خطرناک (کارول و Buchholtz ، 2003). پینکوس (2000، ص 253) اشاره می کند که سیستم های حسابداری مبتنی بر قواعد می تواند به مشکلات اخلاقی منجر شود (1) هنگامی که 'هر چیزی می رود اگر به صراحت ممنوع نیست، یا (2) زمانی که قواعد به معنای به عنوان راهنما به راست در خدمت رفتار '' حسابداران سرب پایین مسیر کمترین مقاومت. '' رویکرد حکومت مبتنی بر و قانونی به گزارش مالی و حسابرسی نیز به عنوان علت ریشه از تقلب مرتکب شده انرون، آرتور اندرسن، و ورلدکام توصیف (کالاهان،