扫码下载APP
及时接收最新考试资讯及
备考信息
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
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.
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 |
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