The professionalization of accountancy: a history of protecting the public interest in a self-interested way

Article Abstract:

Recent research has looked at the development of professionalisation in accountancy in the UK and the US. It particularly focused on the extent to which accountants are guilty of using the public interest argument as a way of protecting their economic self-interest. Accountants' responsibility to protect the public interest can no longer be used as an excuse for providing a range of services without public accountability but with large economic and social rewards.

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A question of ethics

Article Abstract:

Researchers have taken the first steps toward understanding and measuring the ethical development and moral reasoning of accountants. Empirical researchers in ethics are interested in describing the behavior rather than in assessing whether the behavior is right or wrong. Empirical researchers are focusing on describing the ethical behavior of accountants in professional settings, specifically in public accounting and industry.

Analysis, Moral development

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The power of the question

Article Abstract:

The use of negotiation in business management to enhance communication and overcome barriers is discussed.

Methods, Negotiation, Negotiations

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