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註釋Research was conducted in three stages: a desk-based review of academicliterature, a large-scale online survey of chartered accountants and a series of 94 semi-structured one-to-one interviews with people working in a variety of organisations. Four major themes arise in the philosophical literature on integrity which can be synthesised into an account of integrity. According to this account, people of integrity partly define themselves by, and act consistently on the basis of, principles and commitments, at least some of which are ethical in nature and which include honesty, openness and fairness. They will also stand up for their principles and thereby attempt to influence the culture of their organisation or society. Professional integrity involves commitment to the founding values of a profession and may involve attempting to influence the culture of that profession.