[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30587":3,"doc-seo-30587":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30587,962075114101,"Seraphina","https://ap-avatar.wpscdn.com/avatar/e000253a75eb197efd?_k=1776739308162644532",8,"Research & Report","Professional Ethics in Accounting and Business","This document outlines key areas in professional ethics for accounting and business, focusing on the introduction to ethics and business ethics. It defines ethics as the system of moral principles guiding right and wrong conduct, emphasizing its integral role and competitive advantage for modern organizations. The document details various approaches to ethics, including Consequentialism (Egoism, Utilitarianism), Pluralism, Relativism, and Absolutism. A significant portion is dedicated to the Code of Ethics, as required by IFAC and ACCA, highlighting integrity, confidentiality, professional behavior, professional competence and due care, and objectivity as essential ethical qualities for members. Furthermore, it identifies common ethical threats faced by accountants, such as self-interest, intimidation, familiarity, self-review, and advocacy threats. The document also addresses ethical dilemmas, providing a structured approach for accountants to follow when uncovering unethical or illegal conduct within their organizations, suggesting escalation to immediate supervisors, compliance officers, professional bodies like ACCA, or legal authorities, with the option to withdraw or resign. The presentation concludes with a \"THANK YOU,\" indicating it may be part of a lecture or presentation.","cbCaic9OX3TdZdvq","https://ap.wps.com/l/cbCaic9OX3TdZdvq","pdf",377399,1,1778287966,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":62,"head_meta":64,"extra_data":66,"updated_unix":20},105,"en","professional-ethics-in-accounting-and-business","",{"@graph":29,"@context":61},[30,47],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/research-report/",3,{"item":45,"name":13,"@type":36,"position":46},"https://docshare.wps.com/document/professional-ethics-in-accounting-and-business/30587",4,{"url":45,"name":13,"@type":48,"author":49,"headline":13,"publisher":51,"fileFormat":54,"description":14,"dateModified":55,"datePublished":55,"encodingFormat":54,"isAccessibleForFree":56,"interactionStatistic":57},"DigitalDocument",{"name":9,"@type":50},"Person",{"url":34,"name":52,"@type":53},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":58,"interactionType":59,"userInteractionCount":4},"InteractionCounter",{"@type":60},"ViewAction","https://schema.org",{"og:url":45,"og:type":63,"og:title":13,"og:site_name":52,"og:description":14},"article",{"robots":65,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]