Ethical Reasoning Abilities: Accountancy Practitioners in Ireland

Abstract

The academic community and the media have recently devoted a great deal of attention to the topic of ethics in the business professions. As Brooks (1995) notes, “professional ethics are a prime differential between professionals and people who are just experts in their chosen field of endeavour” (p.XI). Accountants like other professionals need various skills to be successful, among them the ability to make sound ethical judgements. For example, the International Federation of Accountants states that accountants “should understand the nature of professional ethics... and be able to make value-based judgements and address issues with integrity” (1994, p.5). The issue of ethical orientation of accountants is increasingly being scrutinised. Indeed, recent scandals involving accountants in Ireland (e.g., the beef industry debacle) may have shaken public confidence in the integrity of the profession.

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