The ethics of care and new paradigms for accounting practice

Sara Reiter (Binghamton University, Binghamton, New York, USA)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Publication date: 1 August 1997


The ethics of rights or the separative model has dominated Western thought since the Enlightenment and the ethics of care was developed as a feminist critique seeking to rebalance our basic thought structure. The ethics of care is used as a framework for analysis and as a visionary ideal to evaluate proposed changes in accounting practice. Reports on changes in conceptualizing accounting practice proposed by the AICPA’s special committees on assurance and financial reporting. The proposals challenge traditional views of accounting practice, based on rights thinking, and adopt concepts from new management theories compatible with the ethics of care. Contends that it is not clear to what extent these proposals, and other current proposals to address the problem of auditor independence, represent a real paradigm shift. The proposed changes are driven by an economic imperative to expand the scope of services of the profession and may result in a significant threat to the accounting profession’s claims to professional status.



Reiter, S. (1997), "The ethics of care and new paradigms for accounting practice", Accounting, Auditing & Accountability Journal, Vol. 10 No. 3, pp. 299-324.

Download as .RIS




Copyright © 1997, MCB UP Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.
To rent this content from Deepdyve, please click the button.