November 1972
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22 Reads
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82 Citations
Journal of Accounting Research
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November 1972
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22 Reads
·
82 Citations
Journal of Accounting Research
... They are referred to as ethics. The word 'ethics' originates from the Greek word 'ethos', which means 'character, spirit and attitude of a group of people or culture' (Loeb, 1971). To be specific, ethics is a system of moral principles by which human actions may be judged as good or bad, right or wrong; and also the rules of conduct recognized in respect of a particular class of human actions. ...
November 1972
Journal of Accounting Research