Final answer:
The first step in resolving ethical conflicts according to the AICPA Code of Professional Conduct is to identify the ethical conflict. This is part of acknowledging and addressing the dilemma in alignment with professional standards.
Step-by-step explanation:
The first step in the methodology to resolve ethical conflicts according to the AICPA Code of Professional Conduct is to identify the ethical conflict. This initial step is crucial as it allows the professional to acknowledge that an ethical dilemma exists, which is a precursor to addressing and resolving it effectively. It's important that any professional, including accountants, understands the significance of codes of ethics within their business and technology practices.
When approaching an ethical dilemma, it is also recommended to document the conflict thoroughly, consult with a supervisor or colleagues as needed, and reflect upon how the situation may align with the relevant professional code of ethics, like that provided by the AICPA or similar professional organizations. For any research involving human subjects, obtaining written permission is mandatory, aligning with ethical guidelines like those maintained by the American Sociological Association.