Professional codes of ethics in accounting set out non-changing principles developed through reasoning; those principles constitute a universal code of ethics.Therefore, professional codes of ethics in accounting are most closely related to which school of ethical thought?

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Deontology is a school of ethical thought that emphasizes the moral rules and duties we should follow regardless of the consequences. Professional codes of ethics in accounting are based on non-changing principles, such as integrity, objectivity, confidentiality, and professional behavior, that outline what is expected of accountants in their professional roles. These principles constitute a universal code of ethics that must be followed by accounting professionals regardless of the consequences. Thus, professional codes of ethics in accounting are most closely related to deontology.

Professional Codes of Ethics in Accounting Set Out Non-Changing Principles