Visit cpajournal.com to read the very latest from The CPA Journal
March 2010 » When Rules May Weaken Principles
Full articles of The CPA Journal are available to NYSSCPA members and CPAJ subscribers ONLY. Please login to access this content.
Nonmembers and nonsubscribers, you can apply for NYSSCPA Membership here and get unlimited access to The CPA Journal, or you can create a non-member online account here and purchase individual articles.
Vincent J. Love, CPA, CFE
The book Understanding Accounting Ethics, Second Edition, states that when rules and regulations increase in scope and effect, they tend to be self-defeating and counter-productive. This is because people suppose it is enough if they simply follow the rules, but as rules usually mark out only the bare minimum of acceptable conduct, adhering strictly to them without bringing to bear broader principles and professional integrity is a mistake (Mark Cheffers and Michael Pakaluk, Allen David Press, 2007, p. 26–27).
Advertising with the NYCPA is your opportunity to reach the greatest number of business advisors in the most important business state in the nation.
Post a resume or job listing in our Career Center to connect with hundreds of employers or job seekers.
Join 21,000+ of your peers. Apply for membership today!
Find CPE Conferences, Seminars, and Online Courses Here.
Get insight and analysis into all areas of the profession.
Content provided by and exclusively for NYCPA members.
Stay up to date with important NYCPA news.
A daily roundup of the latest from around the accounting and financial industry.
A strong PAC means a strong profession. Donate Today.
Help develop a strong network of connections.
A resource for NYCPA Members.
Members, Get expert answers to technical questions.
Start your career off right with an experienced mentor.
It's never too early to start thinking about your career.