Ethics Research and Research Ethics.
讨论了会计伦理研究者在处理会计实践中的实质性伦理问题时面临的困难，包括职业伦理教科书、公共会计师对客户的责任以及将伦理问题与技术问题等同的倾向。
Abstract Discusses the difficulties faced by researchers of accounting ethics in dealing with the substantive ethical issues facing accounting practice. Examination of text books on professional ethics; Obligations of public accountants to their clients; Identification of ethical issues with technical issues in accounting.