哪些因素决定了会计职业道德守则的变迁--以AICPA职业行为守则502规则为例

Factors Drive the Evolution of Code of Ethics for Professional Accountants——Using AICPA’s professional code of conduct rule 502 as an example

本文旨在通过回顾AICPA职业行为守则中关于广告和招揽的502规则的历次变化,归纳会计职业道德守则变迁的影响因素。我们发现,社会文化、政治法律、内部垄断利益、职业诉求和内部纷争决定了道德守则的变迁。

This article wants to summarize the factors that influence the evolution of code of ethics for professional accountants, through retrospection on the history of AICPA＇s professional code of conduct rule 502. We find that social culture, politics and legislation, internal monopoly interest, professional appeal and internal disputes drive the changes of ethical codes.