The accounting profession has considered itself as ethical ever since the first up to date professional accounting body was based in the second half of the 19th Century. However, the cipher by which constituents have compelled themselves have been professional ethics ciphers, which are more worried with the connection between professional, or professional and purchaser, than that of the professional and humanity as a whole. These programmes are founded on a submission of the work of Kohlberg and that of Rest. In the attitude of the scribe these facets of ethics and ...