Professional accounting body ethics: In search of the private interest

Parker, L. D. (1994) Professional accounting body ethics: In search of the private interest. Accounting, Organizations and Society, 19(6), pp. 507-525. (doi:10.1016/0361-3682(94)90021-3)

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This paper expounds the hypothesis that protection of the accounting profession's self-interest is a primary latent rationale for its promulgation and maintenance of ethics codes. The sociological literature on professional body ethics provides the basis for a private interest model of the accounting profession's ethical claims. The model is subject to amplification via an exploratory examination of published Australian accounting body disciplinary cases. Finally, it is hypothesized that the private and public interest rationales of professional accounting body ethics may be to a degree interrelated.

Item Type:Articles
Glasgow Author(s) Enlighten ID:Parker, Professor Lee
Authors: Parker, L. D.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting, Organizations and Society
ISSN (Online):1873-6289
Published Online:31 May 2002

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