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Professionalism, the Public Interest, and Social Accounting

  • Gordon BoyceEmail author
Chapter
Part of the Advances in Business Ethics Research book series (ABER, volume 4)

Abstract

The tendency towards self-interest and an increasingly commercial orientation in accounting, together with a string of business and accounting scandals, brings the professional status of accounting into question. This chapter explores the how a renewed sense of professionalism within accounting may lead to greater recognition of the social within accounting. Positioned at the margins of accounting, social accounting includes emergent technologies of social accounting, focusing on silent, shadow, and counter accounting that expose values and priorities, challenge accepted understandings, generate new visibilities, and highlight the perspectives of neglected and marginalised segments of society. In so doing, social accounting may provide an important means for addressing the public interest agenda in accounting, and for strengthening the relationship between accounting and the public interest.

Keywords

Corporate Governance Public Interest Private Interest Accounting Profession Accounting Practice 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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© Springer Science+Business Media Dordrecht 2014

Authors and Affiliations

  1. 1.Department of AccountingLa Trobe UniversityMelbourneAustralia

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