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A code of ethics has been the traditional means by which a profession assures the public and its clients of its responsibilities and thereby the maintenance of its integrity and reputation. As Abbott (1983) observes “ethics codes are the most concrete cultural form in which professions acknowledge their societal obligations” (p. 2). In this paper, it is argued that the accounting profession’s code of ethics has Basket Nike Shox Femme Pas Cher moved from a focus on moral responsibility for a public good to that of technical specification for a product or service. Nike Shox Nz Pas Cher The replacement of the ‘true and fair view’ requirement by ‘compliance with accounting standards’ is highlighted as a major shift in the focus of the code of ethics. This shift can be related to the profession’s need to legitimise itself within the wider public domain in which technique has replaced character as an important virtue. It is concluded that “code of ethics” is misleading and that “code of quality assurance” is more appropriate. The study is based on an evaluation of the code of ethics of the Institute Nike Rivalry Shox Homme of Chartered Accountants of New Zealand (ICANZ) and the Australian Society of Certified Practising Accountants (ASCPA).
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