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Interpreting the public interest : A survey of professional accountants

Davenport, Laura and Dellaportas, Steven 2009, Interpreting the public interest : A survey of professional accountants, Australian accounting review, vol. 19, no. 1, pp. 11-23.

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Title Interpreting the public interest : A survey of professional accountants
Author(s) Davenport, Laura
Dellaportas, Steven
Journal name Australian accounting review
Volume number 19
Issue number 1
Start page 11
End page 23
Total pages 13
Publisher Blackwell Publishing
Place of publication Sydney, N.S.W.
Publication date 2009-03
ISSN 1035-6908
1835-2561
Summary The accounting profession, like all professions, has a commitment to advance the interests of the general community, as well as those they are contractually bound to serve. Providing services altruistically, at times without compensation, is a salient feature of the public interest ideal. A review of the literature indicates that the profession has abandoned its public interest role so that serving self-interest now appears to have primacy ( Bédard 2001 ; Canning and O'Dwyer 2001 ; Parker 1994 ; Saravanamuthu 2004 ). The aim of this paper is to examine members' interpretation of the public interest ideal and to elicit their perceptions on issues arising from the literature. The results of a survey to members of CPA Australia indicate that members can iterate the formal definition of the public interest, but their application of the public interest in conflict of interest situations is inconsistent with this definition.
Notes Reproduced with the kind permission of the copyright owner.
Language eng
Field of Research 150101 Accounting Theory and Standards
150106 Sustainability Accounting and Reporting
Socio Economic Objective 939902 Education and Training Theory and Methodology
HERDC Research category C1 Refereed article in a scholarly journal
HERDC collection year 2009
Copyright notice ©2009, Blackwell Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30016656

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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.