Ethical Discourse and Canadian CA's, 1912–1997

The current study examines informal, practitioner-directed ethical discourses within the Canadian CA profession for the 1912–1997 period. Starting from the premise that ethical discourse within practitioner journals are less constrained, more flexible and timely than formal ethical codes in communic...

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Главный автор: Neu, Dean (Автор)
Формат: Электронный ресурс Статья
Язык:Английский
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Опубликовано: Springer Science + Business Media B. V 2001
В: Journal of business ethics
Год: 2001, Том: 30, Выпуск: 3, Страницы: 291-304
Другие ключевые слова:B Early Period
B Ethical Code
B Historical Context
B Current Interest
B Economic Growth
Online-ссылка: Volltext (JSTOR)
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Итог:The current study examines informal, practitioner-directed ethical discourses within the Canadian CA profession for the 1912–1997 period. Starting from the premise that ethical discourse within practitioner journals are less constrained, more flexible and timely than formal ethical codes in communicating "important" ethical information to the lay membership, we examine: (1) is the CA profession's current interest in ethics a recent phenomena?, (2) what was meant by the term ethics in earlier periods?, and (3) are current-day ethical discourses a continuation of – or break with – prior discourses? We expect that the analysis provides a necessary historical context for understanding the state of current-day ethical discussions with public accountancy.
ISSN:1573-0697
Второстепенные работы:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1023/A:1006418809745