The complete ethics chain of value: from social and ethical principles to the role of the official auditing and accounting revision entities
by Pedro Fernandes Anunciacao, Joao Rocha Santos, Francisco Rodrigues Rocha
International Journal of Management and Enterprise Development (IJMED), Vol. 10, No. 2/3, 2011

Abstract: The lack of ethical and deontological principles and the absence of a strong sense of social responsibility from public and private entities can cause the fall of the social and economic structure of corporations, regions, countries and/or continents. Portugal, in particular, has not been immune to all these questions. One should highlight the most recent cases related to the Portuguese financial sector, and the efforts made by governmental authorities and official regulatory agents in applying strong measures to overcome some of the serious problems that have arisen at these institutions. Through an Ethical Commission, the Portuguese Parliament has investigated the possible pressure on private media entities by people and organisations close to the government. Building on previous work, this paper proposes a new ethics chain of value that should be relevant to the official auditing and accounting revision entities, because it stresses the importance of ethical, deontological and social responsibility in relation to the principles required for official regulatory and supervisory authorities.

Online publication date: Thu, 30-Apr-2015

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Management and Enterprise Development (IJMED):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email