haku: @indexterm professional ethics / yhteensä: 171
viite: 19 / 171
| Tekijä: | Rogers, R. K. Dillard, J. Yuthas, K. |
| Otsikko: | The accounting profession: substantive change and/or image management |
| Lehti: | Journal of Business Ethics
2005 : APR II+MAY, VOL 58:1,2,3, p. 159-176 |
| Asiasana: | image accounting responsibility publicity accounting profession professional ethics ethics communication |
| Kieli: | eng |
| Tiivistelmä: | The people in the accounting profession are characterized as having the highest integrity and acting in the public's interest, an image which has been somewhat flawed due to recent scandals. The American Institute of Certified Public Accountants (AICPA) represents the profession. This paper analyzes the public statements given by the AICPA since the Enron scandal 2001. Three common communication strategies are identified and the analysis also reveals the use of certain kind of language to influence the reader. The results raise questions as to substantive nature of the changes proposed by the AICPA, and thus, the extent to which the public interest is being served by them. |
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