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Ethical Statments as Smokescreens for Sectional Interests: The Case of the UK Accountancy Profesion
Oleh:
Mitchel, Austin
;
Puxty, Austin
;
Sikka, P.
;
Willmott, Hugh
Jenis:
Article from Journal - ilmiah internasional
Dalam koleksi:
Journal of Business Ethics vol. 13 no. 1 (Jan. 1994)
,
page 39-52.
Topik:
Smoke
;
Accountancy Profession
;
Ethical Statements.
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
BB27.19
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
The Uk accountancy industry has traded upon its professionals status as a means of expanding and legitimating its activities. Extensive appeals are made to ethical codes and discliplinary arrangements as parts of claim to proffesional status. This study examines some recent events relating to audit failures and alleged unproffesional conduct by accountancy firms and their patners in the UK with a view assesing the validity of claims is belied by the failure/inability of the professional accountancy bodies to take effective action againts the offending firms or their partners.
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