File Name: relationship between law and ethics .zip
The purpose of this chapter is to discuss the relationship between law and ethics in accounting. The primary arguments of the chapter are that law and ethics have between intertwined historically, that concepts of morality and ethics have permeated law and that laws are based on ethical and religious principles. As a result, it is important for accounting students and practicing accountants to understand the close relationship between law and ethics.
Every variety of opinion has been entertained, from the extreme doctrine held by Austin that for the purpose of the jurist, law is absolutely independent of morality, almost to the opposite positions, held by every Oriental cadi, that morality and law are one. Theory of Relationship between Law and Morality Ever since the revival of the scientific study of jurisprudence the connection of law and morality has much discussed, but the question is not yet, and perhaps never will be settled. The question is an important one, and upon the answer which is given to it depends upon the answer which is consequences. The problem is an intensely practical one. The popular conception of the connection between law and morality is that in some way the law exists to promote morality, to preserve those conditions which make the moral life possible, and than to enable men to lead sober and industrious lives. The average man regards law as justice systematized, and justice itself as a somewhat chaotic mass of moral principles. On this view, the positive law is conceived of as a code of rules, corresponding to the code of moral laws, deriving its authority from the obligatory character of those moral laws, and being just or unjust according as it agrees with, or differs from them.
Ethics is a set of standards, or a code, or value system, worked out from human reason and experience, by which free human actions are determined as ultimately right or wrong, good or evil. If acting agrees with these standards, it is ethical, otherwise unethical. Law is a code of conduct which the authority in power prescribes for society. It basically differs from ethics in its option to use force if and when necessary and by the fact that it is backed by power. Laws are, by and large, fair and moral. But it is not easy to accept that laws can be the foundations of ethics, or even that laws can ensure ethical behaviour.
Ever since we were kids and became aware of our surroundings, our parents and elders have instilled in us a fundamental awareness of what is right and wrong. To achieve this goal we understand that we must do to other people what we expect them to do to us in return. Laws have to be approved and written by these three branches of government before they are implemented and enforced by the police and the military, with the help of the legal system consisting of lawyers and other government servants. While laws carry with them a punishment for violations, ethics does not. Take the case of the death penalty.
Online registration for this course is now closed. Please contact the Member Service Center at if you wish to inquire about registering. Many people use morals and ethics interchangeably. The concept of law is quite another topic.
In simple terms, the law may be understood as the systematic set of universally accepted rules and regulation created by an appropriate authority such as government, which may be regional, national, international, etc. It is used to govern the action and behavior of the members and can be enforced, by imposing penalties.
Ethics and laws are found in virtually all spheres of society. They govern actions of individuals around the world on a daily basis. They often work hand-in-hand to ensure that citizens act in a certain manner, and likewise coordinate efforts to protect the health, safety and welfare of the public. Though law often embodies ethical principals, law and ethics are not co-extensive. While laws carry with them a punishment for violations, ethics do not.
В воздухе стоял тяжелый запах мочи. Лампочки в конце коридора не горели, и на протяжении последних двадцати метров можно было различать только смутные силуэты. Женщина с кровотечением… плачущая молодая пара… молящаяся маленькая девочка. Наконец Беккер дошел до конца темного коридора и толкнул чуть приоткрытую дверь слева. Комната была пуста, если не считать старой изможденной женщины на койке, пытавшейся подсунуть под себя судно. Хорошенькое зрелище, - подумал Беккер.
Иначе Танкадо не отдал бы ключ. Какой идиот станет делать на кольце надпись из произвольных букв. Фонтейн свирепым взглядом заставил его замолчать. - Вы меня слышите? - вмешался Беккер, чувствуя себя неловко. - Вы все время говорите о произвольном наборе букв.
Вся моя жизнь - это любовь к моей стране. Вся моя жизнь - это работа здесь, в Агентстве национальной безопасности. Сьюзан слушала молча. - Как ты могла догадаться, - продолжал он, - вскоре я собираюсь выйти в отставку. Но я хотел уйти с высоко поднятой головой.
Нет. Я же объяснил тебе, что он зашифрован. Сьюзан, в свою очередь, удивил ответ шефа. - Но ведь у нас есть ТРАНСТЕКСТ, почему бы его не расшифровать? - Но, увидев выражение лица Стратмора, она поняла, что правила игры изменились. - О Боже, - проговорила Сьюзан, сообразив, в чем дело, - Цифровая крепость зашифровала самое .