The construction of accountants' professional ethics from a global perspective

Zheng, Yiran and Chen, Jingya and Zhang, Xinyu (2025) The construction of accountants' professional ethics from a global perspective. Open Access Research Journal of Science and Technology, 14 (2). 001-007. ISSN 2782-9960

In the modern economic system, accounting professional ethics are of utmost importance. They serve as the foundation for the stable development of the accounting industry. This article delves into the issue of accounting professionals' ethics. It starts from the development history and analyzes contemporary accounting ethics issues through historical events, conducting in - depth analyses of the background, causes, and other aspects. Finally, it proposes new countermeasures in the global context and draws conclusions.