Starting from the premise that formal ethical codes and other ethical discourses differ in their audiences, effects and characteristics, it is analyzed how practitioner‐directed ethical discourses have spoken and continue to speak about character‐based ethics. Borrowing from the literature on professions and Pierre Bourdieu’s theory of practice, starts from the assumption that editorials in practitioner‐oriented publications are a form of cultural good traded on an internal symbolic market. By providing access to symbolic capital, trade in this good acts to bind together members of the accounting profession, yet trade in this good also has the potential to obscure a number of important, underlying social issues. The study is based on a close (textual) reading of editorials in the Canadian Chartered Accountant (subsequently renamed CA Magazine ) from 1911 to 1999, and this reading is framed in light of a number of macro‐level and meso‐level (contextual) changes. It is found that character‐based ethical discourses continue to pervade this professional field, though not without important changes which themselves need to be explained in light of the more widespread, non‐professional field.
Accounting, Auditing & Accountability Journal – Emerald Publishing
Published: Mar 1, 2003
Keywords: Accountants; Ethics; Professionalism; Canada
It’s your single place to instantly
discover and read the research
that matters to you.
Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.
All for just $49/month
Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly
Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.
Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.
Read from thousands of the leading scholarly journals from SpringerNature, Wiley-Blackwell, Oxford University Press and more.
All the latest content is available, no embargo periods.
“Hi guys, I cannot tell you how much I love this resource. Incredible. I really believe you've hit the nail on the head with this site in regards to solving the research-purchase issue.”Daniel C.
“Whoa! It’s like Spotify but for academic articles.”@Phil_Robichaud
“I must say, @deepdyve is a fabulous solution to the independent researcher's problem of #access to #information.”@deepthiw
“My last article couldn't be possible without the platform @deepdyve that makes journal papers cheaper.”@JoseServera