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A listing of general ledger accounts by account number is called the
Theoretical Formulations
Conceptual frameworks or sets of propositions that are put forward to explain phenomena or guide research and practice in a field.
Ethical Theory
A branch of philosophy that involves systematizing, defending, and recommending concepts of right and wrong behavior.
Moral Theory
A system of thought that deals with ethics, or the principles of right and wrong behavior.
Ethical Dilemmas
Situations in which a person must choose between competing moral principles or values, often with no clear right answer.
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