search query: @author Farrell, B. J. / total: 3
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| Author: | Cobbin, D. M. Farrell, B. J. |
| Title: | Global harmonisation of the professional behaviour of accountants |
| Journal: | Business ethics
2001 : JUL, VOL. 10:3, p. 257-266 |
| Index terms: | GLOBALIZATION HARMONIZATION PROFESSIONAL ETHICS ACCOUNTANTS |
| Language: | eng |
| Abstract: | This paper reports findings from a study into national associations of accountants from the perspective of the model code of the International Federation of Accountants. Using data collected from a survey document, the paper analyses the extent of the model code's influence in an international process of harmonisation of ethical rules for accountants. Obstacles to the adoption of the model code are examined, as is the impact that government supervision of codes has had on harmonisation efforts. Particular attention is paid to the relationship between professional independence and close family relationships and culture. Findings are also presented on other issues of code content, and the most appropriate body for interpreting national codes is identified. |
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