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- W1978392905 abstract "Purpose The purpose of this paper is to examine the evolution of the ethical discourse of the US public accounting profession over the last century in relation to Foucault's concept of “codified discourse”. The ethical discourse of the US public accounting profession has evolved from its first code of ethics promulgated in 1917, which focused primarily on protecting the economic interests of the profession, to a position in the most recent promulgation of the code of professional conduct, which contains aspirational elements regarding ethical behavior, but which incorporates few enforceable provisions. It is therefore necessary to look elsewhere for the ethical discourse of the profession, which appears to be located more in the behaviors of accountants practicing in large international public accounting firms, in which the professional accountant becomes molded into an “ethical being” in the Foucaultian sense, as one who is self-regulated and self-formed into an ideal member of the profession." @default.
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- W1978392905 date "2014-05-27" @default.
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- W1978392905 title "An examination of the ethical discourse of the US public accounting profession from a Foucaultian perspective" @default.
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- W1978392905 doi "https://doi.org/10.1108/jaoc-03-2012-0023" @default.
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