Policy issues raised by for-profit spinoffs from professional associations: An evaluation of a recent AICPA initiative [Book Review]
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 42 (2):181 - 195 (2003)
This paper provides an evaluation of the spinoff of a for-profit company from the American Institute of Certified Public Accountants (AICPA), a nonprofit professional association. The evaluation is based on a review of the literature on public policy issues surrounding organizational conversions from nonprofit to for-profit legal status. Many criticisms of this for-profit spinoff were voiced by professional leaders and accounting regulators, and we demonstrate that these criticisms are grounded in widely recognized policy principles relating to nonprofit conversions. The public policy issues raised by this study have implications for the governance of professional associations in all disciplines.
|Keywords||nonprofit governance nonprofit organizations professional associations professionalism public policy|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
No citations found.
Similar books and articles
William R. Fannin & Carol B. Gilmore (1985). Public and Firm Interests in Public Service Diversifications. Journal of Business Ethics 4 (5):415 - 418.
Irene N. McCarthy (1997). Professional Ethics Code Conflict Situations: Ethical and Value Orientation of Collegiate Accounting Students. [REVIEW] Journal of Business Ethics 16 (12-13):1467-1473.
Albert D. Spalding & Alfonso Oddo (2011). It's Time for Principles-Based Accounting Ethics. Journal of Business Ethics 99 (S1):49-59.
Rodney K. Rogers, Jesse Dillard & Kristi Yuthas (2005). The Accounting Profession: Substantive Change and/or Image Management. [REVIEW] Journal of Business Ethics 58 (1-3):159 - 176.
Jeanne M. David, Jeffrey Kantor & Ira Greenberg (1994). Possible Ethical Issues and Their Impact on the Firm: Perceptions Held by Public Accountants. [REVIEW] Journal of Business Ethics 13 (12):919 - 937.
Lewis R. Tucker, Vlasis Stathakopolous & Charles H. Patti (1999). A Multidimensional Assessment of Ethical Codes: The Professional Business Association Perspective. [REVIEW] Journal of Business Ethics 19 (3):287 - 300.
Paul F. Camenisch (1987). Profit: Some Moral Reflections. [REVIEW] Journal of Business Ethics 6 (3):225 - 231.
Vanessa Scholes (2011). Beyond Serving a Purpose: Additional Ethical Focuses for Public Policy Agents. In Jonathan Boston, Andrew Bradstock & David Eng (eds.), Ethics and public policy: contemporary issues. Victoria University Press.
Allison Collins & Norm Schultz (1995). A Critical Examination of the AICPA Code of Professional Conduct. Journal of Business Ethics 14 (1):31 - 41.
Added to index2009-01-28
Total downloads8 ( #241,105 of 1,696,507 )
Recent downloads (6 months)3 ( #183,308 of 1,696,507 )
How can I increase my downloads?