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Accounting Ethics: Post-Conventional Moral Development and Non-mandatory Virtues
Warren Joseph Kleinsmith, Robert Kachur

Last modified: 2011-09-19


In the wake of recent corporate scandals, confidence in the integrity of the US capital markets has been negatively affected. At the heart of this problem lies the role of the certified public accountant, the gatekeeper for the integrity of these financial statements. This paper examines many of the underlying ethical accounting issues considered responsible for the recent deluge of business and corporate scandals and concludes that the profession must embrace post-conventional moral development and non-mandatory virtues.



Accounting Ethics, Rules Based Accounting, Principles Based Accounting, Post-Conventional Moral Development, Non-Mandatory Virtues,