24周年

财税实务 高薪就业 学历教育
APP下载
APP下载新用户扫码下载
立享专属优惠

安卓版本:8.7.31 苹果版本:8.7.31

开发者:北京正保会计科技有限公司

应用涉及权限:查看权限>

APP隐私政策:查看政策>

HD版本上线:点击下载>

EG:Module1 ENLIGHTENED SELF-INTEREST

来源: 正保会计网校 编辑:smile 2021/03/30 17:50:36 字体:

2021年第一学期澳洲注册会计师考试EG《道德与治理》知识点:Module1  ENLIGHTENED SELF-INTEREST

知识点

Module1  ENLIGHTENED SELF-INTEREST

Inevitably, in a market economy, the economic self-interest of a profession will be an important driver of behaviour. However, this should never be allowed to outweigh the primary commitment to the public interest. The term ‘enlightened self-interest’ suggests that both purposes may be served together; that is, it is possible to be committed to the public interest and yet possess a degree of self-interest. The phrase sometimes employed is ‘doing well by doing good’.

But, if enlightened self-interest leads to actions that are purely self-interested with no benefit to other parties such as clients, this is not acceptable professional behaviour. There is a careful balance to be maintained between serving the public interest and pursuing self-interest, and it is the public interest that is paramount. Can the public interest and self-interest really be integrated in a form of enlightened self-interest?

This concept of enlightened self-interest is described by Lee (1995) as protecting the public interest in a self-interested way, and is explained in the following quote, which shows how enlightened self-interest and the public interest may be integrated.

The accounting profession would account for its existence in relation to the efficiency benefits for society as a whole, arising from the existence of an institutionally organised body of accounting knowledge . . . In return for their monopoly position concerning the right to practise particular accountancy and auditing functions, accountants would see themselves as serving the public interest (Robson & Cooper 1990, p. 379).

We explore this concept again in module 5 in relation to a different question — why organisations make the commitment to produce sustainability information and reports.

预评估申请


以上就是“澳洲CPA EG 知识点”相关信息,更多CPA  Australia资讯请关注正保会计网校澳洲cpa栏目。 2021正保会计网校澳洲cpa课程助您备考,了解详情>>

更多推荐:

澳洲CPA是什么
澳洲CPA考试科目澳洲CPA考试时间澳洲CPA考试难度
澳洲CPA报名条件澳洲CPA考试费用澳洲CPA报名入口澳洲CPA证书互认
澳洲CPA考试地点澳洲CPA就业前景澳洲CPA考试形式澳洲CPA培训费用
澳洲CPA含金量澳洲CPA考试认证澳洲CPA通过率澳洲CPA合格分数
澳洲CPA考试政策澳洲CPA考试资料澳洲CPA考试官网澳洲CPA认证机构


免费试听

  • 张文飞《道德与治理》

    张文飞主讲:《道德与治理》免费听

  • 张文飞《财务报告》

    张文飞主讲:《财务报告》免费听

  • 张文飞《战略管理会计》

    张文飞主讲:《战略管理会计》免费听

  • 陆沛沛《全球战略与领导力》

    陆沛沛主讲:《全球战略与领导力》免费听

限时免费资料

  • 澳洲CPA报考指南

    报考指南

  • 澳洲CPA教学大纲

    教学大纲

  • 澳洲CPA study_map

    study_map

  • 澳洲CPA模拟题

    模拟题

  • 澳洲CPA考试介绍

    考试介绍

回到顶部
折叠
网站地图

Copyright © 2000 - www.chinaacc.com All Rights Reserved. 北京正保会计科技有限公司 版权所有

京B2-20200959 京ICP备20012371号-7 出版物经营许可证 京公网安备 11010802044457号