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Establishing an Ethic of Accounting: A Response to Westra's Call for Government Employment of Auditors

Elaine Waples and Michael K. Shaub
Journal of Business Ethics
Vol. 10, No. 5 (May, 1991), pp. 385-393
Published by: Springer
Stable URL: http://www.jstor.org/stable/25072161
Page Count: 9
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Establishing an Ethic of Accounting: A Response to Westra's Call for Government Employment of Auditors
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Abstract

The central question in Westra's (1986) search for an ethic of accounting concerns to whom the accountant owes loyal agency: to the client or to the public interest. The authors argue that the accountant's master has already been defined as the public interest. An ethic of accounting is identified through analysis of the accountant's master and through examination of the accountant's ethical obligations under the Code of Professional Conduct (AICPA, 1988). Potential conflicts between professional and organizational loyalties are analyzed with respect to the real-life problem used by Westra to support her argument. Finally, the implications of government employment of auditors are discussed.

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