The Changing Nature of Accounting Virtues

Abstract

This paper looks at changes in the manner in which the accounting profession speaks about itself. Specifically, it considers Canadian and American research that has examined how the profession's internal and external ethical discourses have emerged, survived, and declined over time. The functions that ethical discourses serve are briefly reviewed, and the changes observed in these discourses are contextualized in light of a number of social, cultural, political, and economic factors.

Citation

Everett, J. and Green, D. (2006), "The Changing Nature of Accounting Virtues", Lehman, C.R. (Ed.) Independent Accounts (Advances in Public Interest Accounting, Vol. 12), Emerald Group Publishing Limited, Leeds, pp. 119-132. https://doi.org/10.1016/S1041-7060(06)12008-8