Professionalism and Ethics Links Library

Professionalism and Ethics Committee

Suggest a Site

Websites have become an important way for organizations to help their members find useful information. In addition to material contained directly on an organization's website, many websites include links to other organizations as a service to members, often referred to as a "Links Library." These links are intended to give the website visitor quick access to other websites that may be of interest and are recommended by the organization.

There are many, many web sites that deal with accounting and professional ethics, hundreds of them, at least. Our list is a snapshot of the tip of the iceberg. And, given the spectacular growth of the web, each day our list grows more incomplete. If your own favorite site is not here, please send us an email and give us the URL; we will consider it when we do the next website update.

This project was undertaken at the request of the Professionalism and Ethics Committee of the American Accounting Association, to identify the possible links that members might find useful related to ethics. The project had the following specific objectives:

  1. To identify websites related to business ethics, and assess them as to their possible interest to members of the AAA specifically with respect to accounting teaching, research and practice.
  2. To provide a summary of websites that are most likely to be of interest to members; and
  3. To make recommendations as to how the Professionalism and Ethics committee might proceed in developing their ethics website for the AAA.
Websites Related to Accounting Practice

All of the large accounting firms have extensive websites with a wealth of information for practitioners. Practitioners interested in ethics and compliance might also find the websites of accounting regulators and associations useful:

American Institute of Certified Public Accountants — Professional Ethics
Association for Practical and Professional Ethics
Australian Association for Professional & Applied Ethics
Canadian Institute of Chartered Accountants
Computer Ethics Institute Home Page
Deloitte & Touche Global Ethics & Compliance
Ernst & Young - Global Home
FASB: Financial Accounting Standards Board
IRS Standards of Conduct for Tax Return Preparer Community
KPMG [Home]
Markkula Center for Applied Ethics at Santa Clara University
PCAOB - Home
PricewaterhouseCoopers: Global
U.S. Securities and Exchange Commission (Home Page)

Websites Related to Accounting Research

Websites that may be of interest to those engaged in accounting research provide information such as surveys and publications related to business ethics:

Bell: The Business Ethics Links Library — Your Resource for Business Ethics
Canadian Applied Ethics Research Nets
Canadian Centre for Ethics and Corporate Policy
Caux Round Table
Center for the Study of Ethics in the Professions, IIT
Centre for Accounting Ethics
Emerson Ethics Center St. Louis University
Ethics Resource Center
Institute for Ethical Leadership
International Society of Business, Economics, and Ethics
Markkula Center for Applied Ethics at Santa Clara University
Resources for Research Ethics Education
Society for Business Ethics
Transparency International
Zicklin Center for Ethics and Research

Websites with Accounting Classroom Resources

The following websites have excellent resources suitable for the accounting classroom, such as case studies, video clips and other resources intended for students and instructors:

Association for Practical and Professional Ethics — Your Resource for Business Ethics
Centre for Business Ethics (University of St. Thomas)
Center for Ethics and Business
Center for Ethics (Vanderbilt University)
Centre for Accounting Ethics
Ethics Resource Center
Ethics Updates Home Page — Moral theory; relativism; pluralism; religion; egoism; utilitarianism; deontology; duty; human rights; anti-theory; gender; race; multiculturalism; virtue; Aristotle; abortion; cloning; euthanasia; punishment; death penalty; ethnicity; sexism; sexual orientation; poverty; welfare; world hunger; animal rights; environmental ethics
Institute for Corporate Ethics
International Business Ethics Institute (IBEI)
Markkula Center for Applied Ethics at Santa Clara University
New Academy of Business

Links to University Business Ethics Centers

Many universities have websites for centers established for the study of business ethics. The following websites provide information on ethics courses and programs offered, and contact information for those doing business ethics research, which may be of interest to accountants:

Bentley University - Center for Business Ethics
CAE: The W. Maurice Young Centre for Applied Ethics
Center for Business Ethics (University of St. Thomas)
Center for Ethical Business Cultures — St. Thomas University Minnesota
Center for Ethics (University of Tampa)
Center for Ethics and Business — Loyola Marymount University
Clarkson Centre for Business Ethics & Board Effectiveness
DePaul Institute for Business and Professional Ethics
Harvard University: Edward J. Safra Center for Ethics
Institute for Ethical Leadership
ISREE (San Jose University)
Kenan Institute for Ethics — Duke University
Ohio University Institute for Applied & Professional Ethics
Poe Center for Business Ethics & Research — University of Florida
The Wharton Ethics Program
University Ethics Center — UC San Diego

Links to Global Ethics Centers

Center for Business Ethics & Corporate Governance
Center for International Business Ethics
Cope-Africa Center for Organizational & Professional Ethics
European Business Ethics Network — EBEN
International Business Ethics Institute
International Ethics Standards Board for Accountants (IESBA)
Institute for Global Ethics

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