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Ethics application perspective

Is it holistic or individualistic? (I think it is holistic. ) Please provide supporting references.

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Accounting Profession:

HOLISTIC
The whole is greater than the sum of its parts;
Every action must be taking as a part of the whole phenomenon of a certain community or culture:

INDIVIDUALISTIC:
The individualistic perspective is the person primarily dealt with.
The individual is asked to provide detailed information about his

ETHICAL PERSPECTIVE OF ACCOUNTANTS:
1. The current ethical perspective of accountants relates to the entire profession. This is a holistic approach.
2. The current ethical perspective of the ...

Solution Summary

Ethics application perspective is discussed very comprehensively in this explanation.

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