Type

Journal Article

Authors

Niamh Brennan

Subjects

Law

Topics
society e services public interest codes of ethics professional practice professional accounting medical auditing

Are Ethics Relevant to the Practice of Professional Accounting? (2016)

Abstract What distinguishes professionals from other types of practitioner? Similar to the medical and legal professions, society grants professional accountants exclusive rights to perform certain services (e.g., auditing) and expects something in return. Thus, professionals have a higher-order duty to look after the public interest first and foremost, ahead of their own personal interests. This higher-order duty introduces a tension in the work of professional accountants as they try to balance, at times, conflicting objectives between their commercial interests and their duty to society, to the public interest.
Collections Ireland -> University College Dublin -> Business Research Collection
Ireland -> University College Dublin -> College of Business

Full list of authors on original publication

Niamh Brennan

Experts in our system

1
Niamh Brennan
University College Dublin
Total Publications: 106