Ethical statements as smokescreens for sectional interests: The case of the UK accountancy profession
作者： Austin Mitchell , Tony Puxty , Prem Sikka , Hugh Willmott
DOI: 10.1007/BF00877153
关键词: Political science 、 Business ethics 、 Public relations 、 Audit 、 Accounting 、 Discipline 、 Professional status 、 Rhetoric 、 Quality of Life Research 、 Ethical code
摘要: The UK accountancy industry has traded upon its professional status as a means of expanding and legitimating activities. Extensive appeals are made to ethical codes disciplinary arrangements part claim status. This study examines some recent events relating audit failures alleged unprofessional conduct by firms their partners in the with view assessing validity claims It concludes that rhetoric is belied failure/inability bodies take effective action against offending or partners.
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