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标题：“To serve the Public Interest”, the main characteristic of Accounting Profession
其他标题：“To serve the Public Interest”, the main characteristic of Accounting Profession
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作者：FÜLÖP, Melinda Timea
期刊名称：The Journal of Accounting and Management
印刷版ISSN：2284-9459
电子版ISSN：2392-8778
出版年度：2014
卷号：3
期号：3
语种：English
出版社：The Journal of Accounting and Management
摘要：Public interest is highly important to the accounting profession because, according to the profession’s code of ethics, “a label of the accountancy profession is its acceptance of the responsibility to act in the public interest"(IFAC, 2012), but there is not a common consensus on what exactly is the public interest. In this circumstance, the objective of the paper is create a conceptual framework of the public interest by taking into consideration the approaches of international and national literature and the international, european and national accounting profession representatives. The paper approach is qualitative, and for this, a literature review was conducted with the aim of analyzing the main studies in accounting research literature and the most significant points of view of accounting profession representatives. Our paper contribution is to underline some new elements, part of the accounting profession framework of public interest "to provide policymakers, regulators, and business leaders with the means to more consistently assess many of the issues which are currently in debates at the national and international levels."(IFAC, 2012)
关键词：public interest; ethics; accounting; accounting profession