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https://hdl.handle.net/2440/1158
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Type: | Journal article |
Title: | A note on the public interest and ethical behaviour |
Author: | Henderson, M. Henderson, E. |
Citation: | Australian Accounting Review, 2001; 11(3):68-72 |
Publisher: | Australian Society of Certified Practicing Accountants |
Issue Date: | 2001 |
ISSN: | 1035-6908 1835-2561 |
Statement of Responsibility: | Scott Henderson and Erin Henderson |
Abstract: | <jats:p>The Joint Code of Professional Conduct of the Institute of Chartered Accountants in Australia has made the protection of the public interest the primary responsibility of chartered accountants. We argue that the traditional accounting practices to safeguard the interests of clients and employers are likely to be contrary to the public interest and represent unethical behaviour in terms of the code. We also argue that although there may be breaches of the code they are unlikely to result in disciplinary action as there is a low probability of complaints against members of the Institute.</jats:p> |
DOI: | 10.1111/j.1835-2561.2002.tb00391.x |
Published version: | http://dx.doi.org/10.1111/j.1835-2561.2002.tb00391.x |
Appears in Collections: | Aurora harvest 2 Business School publications |
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