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Are Ethics Relevant to the Practice of Professional Accounting?
Author(s)
Date Issued
2016-03
Date Available
2017-01-16T13:35:30Z
Abstract
What distinguishes professionals from other types of practitioner? Similar to the medical and legal professions, society grants professional accountants exclusive rights to perform certain services (e.g., auditing) and expects something in return. Thus, professionals have a higher-order duty to look after the public interest first and foremost, ahead of their own personal interests. This higher-order duty introduces a tension in the work of professional accountants as they try to balance, at times, conflicting objectives between their commercial interests and their duty to society, to the public interest.
Type of Material
Journal Article
Publisher
CPA Ireland
Journal
Accountancy Plus
Issue
1
Start Page
23
End Page
24
Language
English
Status of Item
Not peer reviewed
This item is made available under a Creative Commons License
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08_51_Ethics_and_Professional_Accounting_Accountancy_Plus_March_2016_(4).pdf
Size
271.8 KB
Format
Owning collection
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