Published in journal "SENTENTIA. European Journal of Humanities and Social Sciences", 2013-1 in rubric "Economics", pages 93-99.
Resume: The article on professional ethics in business is partly review type and classifying different approaches. Classic and non-classic approaches in professional ethics are characterized. The influence of philosophical branches on the content of professional ethics is shown. This way of presenting material has been chosen by the author with the aim to emphasize the most problematic and difficult points in contemporary professional ethics, particularly accountants’. Ethical considerations are psychologically grounded in some respects. The main notions of professional ethics are presented with the aim of concretisizing their content. The focuses for building professional ethics have been chosen: interaction of oppositions, social conditions of acceleration, creativity, emphasis of individual realization, respect. The most difficult problem has been pointed out: eternal moral stability and dynamic on-going of our life which demands the decision of a moment. Overwording in description of business relation is marked as a negative trait: all situations in professional ethics can’t be described. The specific traits of accountants’profession are underlined. Further prospects of discussing professional ethics are planned. The conclusions serve the respect of human labour and its quality.
Keywords: Philosophical ethics, professional ethics, the good, the evil, casuistics, labour quality, discipline, accountant, psychology, moral.
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