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SENTENTIA. European Journal of Humanities and Social Sciences
Правильная ссылка на статью:

Tinyakova E.A. Professional Ethics for Business Relations

Аннотация: The article on professional ethics in business is partly review type and classifying different approaches. Classic and non-classic approaches in professional ethics are characterized. The influence of philosophical branches on the content of professional ethics is shown. This way of presenting material has been chosen by the author with the aim to emphasize the most problematic and difficult points in contemporary professional ethics, particularly accountants’. Ethical considerations are psychologically grounded in some respects. The main notions of professional ethics are presented with the aim of concretisizing their content. The focuses for building professional ethics have been chosen: interaction of oppositions, social conditions of acceleration, creativity, emphasis of individual realization, respect. The most difficult problem has been pointed out: eternal moral stability and dynamic on-going of our life which demands the decision of a moment. Overwording in description of business relation is marked as a negative trait: all situations in professional ethics can’t be described. The specific traits of accountants’profession are underlined. Further prospects of discussing professional ethics are planned. The conclusions serve the respect of human labour and its quality.


Ключевые слова:

Philosophical ethics, professional ethics, the good, the evil, casuistics, labour quality, discipline, accountant, psychology, moral.

Abstract: The article on professional ethics in business is partly review type and classifying different approaches. Classic and non-classic approaches in professional ethics are characterized. The influence of philosophical branches on the content of professional ethics is shown. This way of presenting material has been chosen by the author with the aim to emphasize the most problematic and difficult points in contemporary professional ethics, particularly accountants’. Ethical considerations are psychologically grounded in some respects. The main notions of professional ethics are presented with the aim of concretisizing their content. The focuses for building professional ethics have been chosen: interaction of oppositions, social conditions of acceleration, creativity, emphasis of individual realization, respect. The most difficult problem has been pointed out: eternal moral stability and dynamic on-going of our life which demands the decision of a moment. Overwording in description of business relation is marked as a negative trait: all situations in professional ethics can’t be described. The specific traits of accountants’profession are underlined. Further prospects of discussing professional ethics are planned. The conclusions serve the respect of human labour and its quality.


Keywords:

Philosophical ethics, professional ethics, the good, the evil, casuistics, labour quality, discipline, accountant, psychology, moral.


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Библиография
1. Valla, L. 1989. On the true and the false good. Freedom of will. M.: Nauka. 474 s.
2. England, L. 2001.Why discuss international business ethics? Journal «English Teaching Forum» (USA) 2(39):40-46.
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14. Weber M. The Protestant Ethic and the Spirit of Capitalism. M., 2003.
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16. Montaigne, M. experiments. M.: AST. Astrel, 2011. 768 s.
17. Lyotard, J.F. La Condition Postmoderne. Paris, 1979.
18. Lyotard, J.F. Des dispositifs pulsionnels. Paris, 1980.
19. Anderson, D. 1999. The keys to a civil Society. Journal «English Teaching Forum» (USA). 4(37). P. 36-48.
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21. Audi, R. 2008. Business Ethics and Ethical Business. OZON.RU
References
1. Valla, L. 1989. On the true and the false good. Freedom of will. M.: Nauka. 474 s.
2. England, L. 2001.Why discuss international business ethics? Journal «English Teaching Forum» (USA) 2(39):40-46.
3. Jill, P. 2009. A New Zealand Study Ethical Issues and Workplace Problems in Commercial Hospitality.
4. Mitin, I.E. Russian proverbs and their English counterparts. M.: Karo, 2009.
5. Collis, H. 101 American English proverbs. Publ. by Passport Books, NTC/ Contemporary Publishing Group Inc., 1992.
6. Izza, M. Ethics. In Principles of Taxation FA2012. Study manual. Ed. By ICAEW. Printed in the United Kingdom by Polestar Wheatons, 2013. p. 229-249.
7. Izza, M. Ethics,sustainability and corporate responsibility. In Business Strategy. Study manual. Ed. By ICAEW.Printed in the United Kingdom by Polestar Wheatons, 2013. p. 571-603.
8. Motroshilova, N.V. The meaning of creativity. Russian thinkers and philosophy of the West. M.: The Republic, 2006. S. 233-242.
9. Berdyaev, N.A. On ierarahii values. Goals and means. Selected works. Rostov-n/D: «Phoenix», 1997. S. 247-257.
10. Eternity. Philosophical Dictionary Vladimir Solovyov / cost. G.V. Belyaev. Rostov-n/D: «Phoenix», 1997. S. 28-29.
11. Evil. Philosophical Dictionary Vladimir Solovyov / cost. G.V. Belyaev. Rostov-n/D: «Phoenix», 1997. S. 137.
12. Kant. Philosophical Dictionary Vladimir Solovyov / cost. GV Belyaev. Rostov-n/D: «Phoenix», 1997. S. 184-187.
13. Antinomy. Philosophical Dictionary Vladimir Solovyov / cost. G.V. Belyaev. Rostovn/ D: «Phoenix», 1997. S. 180-181.
14. Weber M. The Protestant Ethic and the Spirit of Capitalism. M., 2003.
15. Pshegusova, G.S., Andreeva L.L., Grebennikova N.D., Mlodinskaya N.V. English for economic specialties: a textbook. ed. 20. M.: «Darya, and K», 2013. S. 67-69.
16. Montaigne, M. experiments. M.: AST. Astrel, 2011. 768 s.
17. Lyotard, J.F. La Condition Postmoderne. Paris, 1979.
18. Lyotard, J.F. Des dispositifs pulsionnels. Paris, 1980.
19. Anderson, D. 1999. The keys to a civil Society. Journal «English Teaching Forum» (USA). 4(37). P. 36-48.
20. Leech 2005. Politeness: Is there an English-West Divide? In Journal of Foreign Languages. General Serial. №160. № 6.
21. Audi, R. 2008. Business Ethics and Ethical Business. OZON.RU