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| Tekijä: | Canning, M. O'Dwyer, B. |
| Otsikko: | Professional accounting bodies' disciplinary procedures: accountable, transparent and in the public interest? |
| Lehti: | European Accounting Review
2001 : VOL. 10:4, p. 725-749 |
| Asiasana: | ACCOUNTING PROFESSION DISCIPLINE |
| Vapaa asiasana: | PUBLIC INTEREST |
| Kieli: | eng |
| Tiivistelmä: | This paper critiques the public interest proclamations of accounting professions with particular reference to the role of disciplinary procedures in protecting these interests. It is argued that professions' widely declared concerns for the public interest, often conceptualized as encompassing a commitment to public accountability and transparency, are frequently used as a convenient mechanism for avoiding criticism and maintaining the power and privilege of delegated self-regulation. |
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