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| Tekijä: | Yuthas, K. Dillard, J.F. Rogers, R.K. |
| Otsikko: | Beyond agency and structure: Triple-loop learning |
| Lehti: | Journal of Business Ethics
2004 : MAY, VOL. 51:2, p. 229-243 |
| Asiasana: | Ethics Accounting Professions Models Theories |
| Kieli: | eng |
| Tiivistelmä: | The effectiveness of current models of accounting ethics have been seriously called into question. This paper argues that the profession suffers from fundamental limitations in its ethical (herafter as: eth.) framework, making it impossible to effectively address on-going eth. problems. The dominant representation of professional behaviour is an agency model of ethics. It is argued that structural forces such as control over resources, ... , and community norms and values also have a strong influence on the actions of accountants and that these must also be considered. There is proposed a framework based on structuration theory and learning theory. |
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