Ethics are essential in any business, but they are especially so in public accounting.Public accountants have a legal duty to act with integrity and independence.When accountants do not follow the ethical standards established by their profession, this is referred to as unethical behavior.Dr. Jordan Sudberg writes that unethical behavior occurs because there are three primary factors at work:
1) Motivation
2) Perceptions
3) Values
According to Dr. Sudberg, motivation for unethical behavior can take many forms, including greed, fear, unprofessionalism, or boredom.
1) Motivation
2) Perceptions
3) Values
According to Dr. Sudberg, motivation for unethical behavior can take many forms, including greed, fear, unprofessionalism, or boredom.
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