Toward a Convergence of Global Ethics Standards: A Model from the Professional Field of Accountancy
Susan T. Sadowski, Professor J.R. Thomas

Abstract
Given the increased globalization of business and the mandate for ethics as a component of professional orientation for accountants, this paper looks at foundations for an international code of ethics. It examines the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants and IFAC’s ethics education framework as advanced in International Education Standard 4: Professional Values, Ethics, and Attitudes. It includes a discussion of the harmonization of U.S. and IFAC sets of ethics standards for the accounting profession. The paper adopts a more holistic and developmental approach to ethics education for the professional field of accountancy worldwide.

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