CPA _ Ethics
1.7 Moral Agency – Value Creation (Biddle 2006)
1.8 Accounting is perceived as a technical practice or as a social practice.
1.8 Technical Macquarie Dictionary / The American Accounting Association (AAA) (1966, P.1)
1.10 Social Lonergan (2009, p.24)
1.11 Theoretical analysis of social impact – Parker et al. (1989, p.10), Miller’s (1994), Carnegie and Napier (1996, p.8)
1.13 Technical and soft skills, knowledge and experience – TSKE SSKE
1.15 Accounting roles, activities and relationships
1.16 Accountant in business (IFAC 2005, p.1)
1.17 Accountants employed in the large business environment
1.18 Accounting firm environment – public practice
1.19 Accounting – Small and medium enterprises (SMEs) – IFAC (2010, p.7)
1.20 Accountants employed in SMEs
1.23 Ethics? (Mitchell 2003, p.8)
1.26 Professional ethics Mintz (1992) Situational ethics Bertrand Russell (1955)
1.27 Governance (Carnegie 2009, p.8) – conformance & performance
1.28 Corporate governance (OECD April 1999 and valid for OECD 2004) – ‘Direction’ & ‘Control’
Enterprise Governance – ‘Corporate Governance’ & ‘Business Governance’ (IFAC PAIB, 2004)
1.30 Professional? ‘Public Trust’ vs ‘professional judgments’
1.31 Attributes of the profession Greenwood (1957)
– 1.32 A Systematic body of theory and Knowledge 1.32 An extensive education process 1.33 An ideal of service to the community 1.34 A high degree of autonomy and independence 1.34 A code of ethics for members 1.35 A distinctive ethos or culture 1.36 Application of professional judgment 1.37 The existence of governance body (NOTE 1)
1.36 Professional judgment in accounting decisions Schon (1983)
1.38 Professions – The ‘market control’ view Allan (2006)
The evolution of the profession West (2003) Abbott (1988, p.5) Larson (1977, p. xvii)
1.42 Accounting under challenge (Chambers 1973, p.166)
1.44 Regulation – CLERP 9 Act 2004
1.45 Restoring credibility to accounting – Rebuilding Public Confidence in
1.8 Accounting is perceived as a technical practice or as a social practice.
1.8 Technical Macquarie Dictionary / The American Accounting Association (AAA) (1966, P.1)
1.10 Social Lonergan (2009, p.24)
1.11 Theoretical analysis of social impact – Parker et al. (1989, p.10), Miller’s (1994), Carnegie and Napier (1996, p.8)
1.13 Technical and soft skills, knowledge and experience – TSKE SSKE
1.15 Accounting roles, activities and relationships
1.16 Accountant in business (IFAC 2005, p.1)
1.17 Accountants employed in the large business environment
1.18 Accounting firm environment – public practice
1.19 Accounting – Small and medium enterprises (SMEs) – IFAC (2010, p.7)
1.20 Accountants employed in SMEs
1.23 Ethics? (Mitchell 2003, p.8)
1.26 Professional ethics Mintz (1992) Situational ethics Bertrand Russell (1955)
1.27 Governance (Carnegie 2009, p.8) – conformance & performance
1.28 Corporate governance (OECD April 1999 and valid for OECD 2004) – ‘Direction’ & ‘Control’
Enterprise Governance – ‘Corporate Governance’ & ‘Business Governance’ (IFAC PAIB, 2004)
1.30 Professional? ‘Public Trust’ vs ‘professional judgments’
1.31 Attributes of the profession Greenwood (1957)
– 1.32 A Systematic body of theory and Knowledge 1.32 An extensive education process 1.33 An ideal of service to the community 1.34 A high degree of autonomy and independence 1.34 A code of ethics for members 1.35 A distinctive ethos or culture 1.36 Application of professional judgment 1.37 The existence of governance body (NOTE 1)
1.36 Professional judgment in accounting decisions Schon (1983)
1.38 Professions – The ‘market control’ view Allan (2006)
The evolution of the profession West (2003) Abbott (1988, p.5) Larson (1977, p. xvii)
1.42 Accounting under challenge (Chambers 1973, p.166)
1.44 Regulation – CLERP 9 Act 2004
1.45 Restoring credibility to accounting – Rebuilding Public Confidence in