Establishing an Ethic of Accounting: A Response to Westra's Call for Government Employment of Auditors  

Oleh:

Waples, Elaine ; Shaub, Michael K.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 10 no. 5 (May 1991), page 385-393.
Topik: Ethic of Accounting; Westra's Call; Auditors

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.12 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The central question in Westra's (1986) search for an ethic of accounting concerns to whom the accountant owes loyal agency: to the client or to the public interest. The authors argue that the accountant's master has already been defined as the public interest. An ethic of accounting is identified through analysis of the accountant's master and through examination of the accountant's ethical obligations under the Code of Professional Conduct (AICPA, 1988). Potential conflicts between professional and organizational loyalties are analyzed with respect to the real-life problem used by Westra to support her argument. Finally, the implications of government employment of auditors are discussed.

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