| Summary: | 碩士 === 國立中央大學 === 哲學研究所 === 92 === ABSTRACT
T i t l e : Account’s Social Responsibility and Professional Ethics of America
A u t h o r: Chuan-Chia Zeng
Keywords: professional ethics、social responsibility、
stakeholder theory
From the past experiences we think we understand the meanings of professional and who the professional is. To the amateurs of us the most important thing is that we believe that those so-called professional groups or individuals know better than us about what are the professional ethics and the professional social responsibilities a. After the scandal of Enron, however, we are forced to rethink what we have learned especially when we knew how Anderson, one of the big-five firms, manipulated in this scandal. We are shocked by aberrant and unethical behaviors that have done by the accountants who are usually regarded as professionals. There are many critiques and suggestions have been discussed for the last two years. But all of them didn’t direct to the two core conceptions, i.e. professional ethics and professional social responsibility. I do believe that an accountant can’t be a professional without understanding what professional is, what the responsibility he has, and what the relationship between professional ethics and professional social responsibility is. If an accountant can’ t understand the meanings of being a professional，the scandal of Enron would not be the last , but the begin of the disaster of our economic market. This research tries to solve those problems that have mentioned above by clarifying those problems on one hand and using the theories of stakeholder and moral development on the other. Other scandals are likely to occur, but one must write to a finish to one’s work at some point. I hope this research can provide a deeper and more proper comprehension of accountant’s social responsibility and professional ethics of America，meanwhile can give some reflections to those who work in accounting education systems, accounting firms and those who set up the codes of the professional ethics of accountant.
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