Should Private Discrimination Constitute an Act Discreditable to the Profession? A Philosophical Look at a Practical Ethical Question

7 Pages Posted: 27 Jan 2001  

Robert W. McGee

Fayetteville State University - Department of Accounting

Abstract

Rule 501 of the AICPA's Code of Professional Conduct prohibits acts that are discreditable to the profession. Discrimination in employment practices is considered to be an act that is discreditable to the profession. This article looks at the philosophical and practical questions that arise when one digs beneath the surface of Rule 501 in an attempt to determine whether private discrimination should be classified as an act that is discreditable to the profession. The author also explores the general concept of what might be considered an act that is discreditable to the profession and questions whether there should be such a rule that prohibits personal conduct that does not violate rights.

Keywords: Acts discreditable, Rule 501, Accounting, Ethics, Discrimination

JEL Classification: K2, J7, D63, M4

Suggested Citation

McGee, Robert W., Should Private Discrimination Constitute an Act Discreditable to the Profession? A Philosophical Look at a Practical Ethical Question. As published in Journal of Accounting, Ethics & Public Policy, Vol. 1, No. 4, pp. 681-687, Fall 1998. Available at SSRN: https://ssrn.com/abstract=251495 or http://dx.doi.org/10.2139/ssrn.251495

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

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