Abstract
The sociological models of functionalism and conflict are introduced and utilized to analyze professionalism in the accounting profession as it is manifest in the American Institute of Certified Public Accountant's Code of Conduct. Rule 203 of the Code and provisions of the Code related to the public interest are examined using semiotic analysis to determine if they are most consistent with the functionalist or conflict models. While the analysis does not address intent of the Code, it is determined that the Code contains semantic defects which result in different interpretations of the Code to different readers. The defects found are most consistent with the conflict model of professionalism. This has implications for the public and for individuals within the profession, making the Code less useful to both groups. The defects are seen as a potential battleground for the self-interest vs the public interest orientation of the accounting profession.
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Lindblom, C.K., Ruland, R.G. Functionalist and Conflict Views of AICPA Code of Conduct: Public Interest vs. Self Interest. Journal of Business Ethics 16, 573–582 (1997). https://doi.org/10.1023/A:1017950006942
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DOI: https://doi.org/10.1023/A:1017950006942