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| Tekijä: | Parker, L. D. |
| Otsikko: | An historical analysis of ethical pronouncements and debate in the Australian accounting profession. |
| Lehti: | Abacus
1987 : SEP, VOL. 23:2, p. 122-140 |
| Asiasana: | ACCOUNTANTS ASSOCIATIONS ETHICS |
| Kieli: | eng |
| Tiivistelmä: | The historical development of ethics in Australian accountant profession is presented.This development is divided into six time periods from 1885 to 1983.Before the World War 2. the Australian accountants paid much attention to the issuea and opinions being put forward in the U.K. and U.S.A.One of the most significant issues on the whole time period has been the dilemma of advertising.Finally, the main goal of the ethical pronouncements has been the protection of the profession, not the protection of the society. |
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