Four. Accounting as a Profession: Characteristics of a Profession

  1. Ronald Duska1,
  2. Brenda Shay Duska2 and
  3. Julie Ragatz1

Published Online: 20 APR 2011

DOI: 10.1002/9781444395907.ch4

Accounting Ethics, Second Edition

Accounting Ethics, Second Edition

How to Cite

Duska, R., Duska, B. S. and Ragatz, J. (2011) Accounting as a Profession: Characteristics of a Profession, in Accounting Ethics, Second Edition, Wiley-Blackwell, Oxford, UK. doi: 10.1002/9781444395907.ch4

Author Information

  1. 1

    The Center for Ethics in Financial Services, The American College, USA

  2. 2

    Del Pizzo & Associates, USA

Publication History

  1. Published Online: 20 APR 2011
  2. Published Print: 11 MAR 2011

Book Series:

  1. Foundations of Business Ethics

Book Series Editors:

  1. W. Michael Hoffman and
  2. Robert E. Frederick

ISBN Information

Print ISBN: 9781405196130

Online ISBN: 9781444395907



  • accounting, as a profession - and characteristics of a profession;
  • accounting, a complicated discipline - and formal study for becoming experts;
  • profession needing - standard of conduct governing relationship of practitioner with clients, colleagues, and public;
  • Standard six, acceptance of social responsibility - inherent in an occupation endowed with public interest;
  • American Institute of Certified Public Accountants (AICPA) - code of ethics;
  • Commission on Standards of Education and Experience for CPAs;
  • professionals, an obligation - looking out for client's best interest;
  • accountants, accepting social responsibility - inherent in their profession to serve public interest;
  • codes, specifying universally - valid standards of conduct accountants should follow;
  • code of ethics - whether the AICPA code or any other professional code