What is it about?
Michel Foucault is a French philosopher who has had a significant influence on many disciplines. This paper uses some of Foucault's ideas to examine the ethical discourse of the US Public Accounting Profession.
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Why is it important?
An ethical discourse is extremely important for an organized profession, but the ethical discourse of any given profession is not always what the public or even the clients of the profession think that it is. The ethical discourse is formed by the profession itself and not the public or the clients.
Perspectives
This is part of a continuing set of articles and papers that I have written about the Public Accounting Profession related to ethics, disciplinary practices, legal liability, history, and comparative regulation in various countries.
Professor Charles Richard Baker
Adelphi University
Read the Original
This page is a summary of: An examination of the ethical discourse of the US public accounting profession from a Foucaultian perspective, Journal of Accounting & Organizational Change, May 2014, Emerald,
DOI: 10.1108/jaoc-03-2012-0023.
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