haku: @author Willmott, H. / yhteensä: 40
viite: 16 / 40
| Tekijä: | Puxty, A. Sikka, P. Willmott, H. |
| Otsikko: | Mediating interests: The accountancy bodies' responses to the McFarlane report |
| Lehti: | Accounting and Business Research
1997 : AUTUMN, VOL. 27:4, p. 232-340 |
| Asiasana: | ACCOUNTING PROFESSION PUBLIC GOODS PRIVACY UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | The meaning of the public interest is continuously negotiated rather than fixed. The relationship of UK accountancy bodies to the dominant institutions of the market and the state has enabled them to attain a position of considerable power and privilege, a position that has been bolstered and legitimised by the conferral of Royal Charters and confirmed by the sobriquet of "profession" enjoyed by their members. As a consequence it might be expected that the obligation of accountancy bodies to serve the public interest would lead them to formulate responses to McFarlane that are attentive to, informed by and justified in terms of, their public interest responsibilities. |
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