Deakin University
Browse

File(s) under permanent embargo

Interpreting the public interest : A survey of professional accountants

journal contribution
posted on 2009-03-01, 00:00 authored by L Davenport, Steven Dellaportas
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.

History

Journal

Australian accounting review

Volume

19

Issue

1

Pagination

11 - 23

Publisher

Blackwell Publishing

Location

Sydney, N.S.W.

ISSN

1035-6908

eISSN

1835-2561

Language

eng

Notes

Reproduced with the kind permission of the copyright owner.

Publication classification

C1 Refereed article in a scholarly journal

Copyright notice

2009, Blackwell Publishing

Usage metrics

    Research Publications

    Categories

    No categories selected

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC