An Historical Analysis of Ethical Pronouncements and Debate in the Australian Accounting Profession

What is it about?

This paper traces the forerunners of the present-day ethical rulings of the Institute of Chartered Accountants in Australia and the Australian Society of Accountants from the earliest professional Australian accounting bodies of the 1880s and 1890s. Various codes of ethics, articles, and memoranda of association, by-laws, charters, and professional publications are reviewed. Key Australian ethical issues are identified and their orientation over time considered. There is an early orientation towards overseas viewpoints and the issue of advertising is identified as a key impetus for ethical code development. The profession’s self-interest is identified as an underlying rationale. This is presented as an historical case study of the development of accounting ethics with a view to identifying factors influencing change over time.

Featured Image