Functionalist and conflict views of AICPA code of conduct: Public interest vs. self Interest

Journal of Business Ethics

Volumn 16, Issue 5, 1997, Pages 573-582

  Lindblom, Cristi K ^a   Ruland, Robert G ^a  

^a SUFFOLK UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0031115754     PISSN: 01674544     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1017950006942     Document Type: Article

References (13)

1. American Institute of Certified Public Accountants: 1988, Code of Conduct (AICPA, New York).
2. Daniels, A. K.: 1973, 'How Free Should Professions Be?', in Professions and Prospects (Sage Publications, Beverly Hills/London).
3. Epstein, M. J. and A. D. Spaulding: 1993, The Accountant's Guide to Legal Liability and Ethics (Irwin, Homewood, Illinois).
4. Hauptman, R. and F. Hill: 1991, 'Deride, Abide or Dissent: On the Ethics of Professional Conduct' Journal of Business Ethics 10, 37-44.
5. Johnson, Terence: 1972, Professionalism and Power (The MacMillan Press, London).
6. Kemper, T. D.: 1976, 'Marxist and Functionalist Theories in the Study of Stratification: Common Elements that Lead to a Test', Social Forces 54, 559-578.
7. Kultgen, J.: 1988, Ethics and Professionalism (University of Pennsylvania Press, Philadelphia).
8. Kultgen, J.: 1983, 'The Ideological Use of Professional Codes', Business and Professional Ethics Journal 1(3). 53-69.
9. Larson, M. S.: 1977, The Rise of Professionalism: A Sociological Analysis (University of California Press, Berkley).
10. McDowell, B.: 1991, Ethical Conduct and the Professional's Dilemma: Choosing Between Service and Success (Quorum Books, New York).
11. Newton, L.: 1982, 'The Origin of Professionalism: Sociological Conclusions and Ethical Implications', Business and Professional Ethics Journal 1(4), 33-43.
12. Parsons, Talcott: 1954, 'The Professions and Social Structure', Essays in Sociological Theory (The Free Press, Glencoe, IL).
13. Ruland, R. and C. Lindblom: 1992, 'Ethics and Disclosure: An Analysis of Conflicting Duties', Critical Perspectives on Accounting 3, 259-272.