search query: @author Parker, L. / total: 5
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| Author: | Parker, L. |
| Title: | Professional accounting body ethics: in search of the private interest |
| Journal: | Accounting, Organizations and Society
1994 : AUG, VOL. 19:6, p. 507-525 |
| Index terms: | PROFESSIONAL ETHICS ACCOUNTING RESEARCH |
| Language: | eng |
| Abstract: | 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. |
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