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Private/Public Interest and the Enforcement of a Code of Professional Conduct

James Fisher, Sally Gunz, John McCutcheon

Journal of Business Ethics · 2001 · Volume 31 · Issue 3

DOI: 10.1023/A:1010792810713

Abstract

There has been considerable interest in the literature about how professions operate in both the private and public interest. This paper examines this issue in the context of the enforcement of the professional code of conduct of a particular professional accounting association. The paper explores whether certain enforcement actions of the association suggest behaviour motivated at least partially by private interest. It then considers whether the consequences of such behaviour or practices are troubling.

Keywords

Economic Growth, Public Interest, Professional Conduct, Private Interest, Enforcement Action

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