Establishing an ethic of accounting: A response to Westra's call for government employment of auditors Academic Article uri icon


  • 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 accoutant'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. 1991 Kluwer Academic Publishers.

published proceedings

  • Journal of Business Ethics

author list (cited authors)

  • Waples, E., & Shaub, M. K.

citation count

  • 14

complete list of authors

  • Waples, Elaine||Shaub, Michael K

publication date

  • January 1991