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Questions of ethics and etiquette in the Society of Accountants in Edinburgh, 1853–1951

Chandler, Roy 2017. Questions of ethics and etiquette in the Society of Accountants in Edinburgh, 1853–1951. Accounting History 22 (2) , pp. 179-192. 10.1177/1032373216675912

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The intangible qualities of honesty and integrity are essential elements of the ethos of the accounting profession. This article reflects on the changing and continuous nature of questions of professional ethics within the Society of Accountants in Edinburgh. Using the Society’s archives, it presents a review of the questions which vexed early leaders of that body. A historical analysis of these issues helps place current concerns about professional conduct into an appropriate temporal perspective and demonstrates the deep-rooted nature of challenges in forming a notion of professional ethics. The article focusses on issues such as members committing criminal acts, problems with delineating the professional space, advertising and the quality of training of apprentice accountants. The article adds to our understanding of the creation of an ethical framework governing the behaviour of professional accountants in one jurisdiction during the first century of the existence of an organised profession. The presentation of individual cases provides a personal touch and adds depth to the analysis.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Publisher: SAGE Publications
ISSN: 1032-3732
Funders: Institute of Chartered Accountants of Scotland
Date of First Compliant Deposit: 23 December 2016
Date of Acceptance: 29 September 2016
Last Modified: 20 Jul 2020 16:00

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