会计 财务 外文翻译 外文文献 英文文献 会计教育

原文题目评述教育会计专业作者迈克尔卡夫金原文出处SCHOOLOFACCOUNTINGANDFINANCE,UNIVERSITYOFWOLLONGONG,WOLLONGONG,AUSTRALIA会计教育会计教育。一般来说，从业者似乎已不愿想改变要离开自己的舒适区慢，并已承认在与伦理，环境恶化，全球化相关的地区更广泛的社会问题所提出的问题，增加业务的复杂性和其他一些因素我写我的一些挫折（卡夫金，1981年）和左新西兰追求我在澳大利亚的学习和职业生涯。我后来成为澳大利亚的主要会计机构教育委员会主席。在这种角色我曾与新西兰身体的教育委员会的领导组织，并得到非常积极的态度，他们与澳大利亚的机构都对促进更“圆”大学会计教育方案（其中大部分出自从业者，学者的鼓励）。最近在新西兰旅行，我一直很失望，观察什么似乎是一个这样做的目的完全逆转重点放在，由新西兰的专业团体，纯粹的技术能力，他们迫使大学遵守这一点复仇的BEAN柜台什么也令人失望对我来说是由学术带头人的决心明显缺乏，使专业团体的“决定”什么通行证作为会计教育法规，如会计死记硬背。我观察到有什么事我当作一个高级学者讨好自己的专业机构，而不是促进学科发展，将在二十一世纪更广泛的社会需要的知识要点。因此，我的评论是针对试图界定什么是专业会计师毫无疑问，很多人可能不同意。我的目的是展示合作的重要性，而不是怀疑和无知的需要和应具有什么样的会计专业的各个部分努力。我并不想冒犯各位同事，而是试图提供一个什么样的我的看法是会计面临的问题和强调纪律，前进的方向，通过所有这些谁认为，在解决方案协助资讯科技合作是批判极大的社会问题。从业人员有一个会计的执业类别广泛的业余爱好，所以任何评论，我所做的非常广泛的推广。传统上，从业者已被注册会计师，会计师或公共部门私营会计师，但随着业务的日益复杂和商业机构在最近的时代，这些分类的界线变得越来越模糊。即使是会计师有与大，往往跨国公司，会计师事务所有关人士，并在小企业非常不同的具体利益与每个人财务顾问，财务报表编制，税务顾问或核数师。然而，有票面21,2172学术的角度来看，一般来说，从业者似乎是什么学术可疑。显然不是所有从业者觉得这种方式，有的已经布满学术界参与。然而，保守的，传统行医大块认为，学者过于远离现实的残酷与世界经济的从业人员参与其中删除。因此，他们认为，学者常常不能有助于对会计实务的日常世界。纵观会计的历史，实际上这些人认为，作为中立者，他们存在的客观反映决策者的经济现实。但是，如果是这样（和多年文献表明它是），那么很多会计师太久从错误的意识，不知道现实中遭受了他们的工作代表的形状都是有政治，法规和社会以及作为经济力量没有客观的经济现实。或许有些从业者清楚这一点，但似乎没有受到任何公开承认它。毫无疑问，大多数从业者都十分需要与许多其他团体知道的，但他们还需要更多地了解如何将这些其他群体形成的会计。改变了会计一经会计师应对其放在客户的需求。鉴于这可能是很自然的，往往是反应一直在该学科的完整的成本。从他们更遥远的角度来看，学者们可能能够更清楚地看到这，但往往被剥夺了在发展会计实务的声音中世纪的欧洲只有三个公认的专业法律，医学和神学虽然陆军和海军人员相信，他们也属于专业。一个典型的字典定义可能表明，一个行业是一项职业，一组由技术能力或专业知识，自主招聘和纪律，对公众服务1的高度承诺索赔特点。曾有评论者所提供的不同行业的许多特点，也没有列出，以协议，是明确的，但也有许多比德文波特暗示（或国家）更多。最常用的这些名单中提到六2（1）拥有一种技能的基础理论知识（2）提供培训及教育（3）测试能力的成员（4）组织（五）遵守的行为准则（六）利他主义的服务。有趣的是，在所有这些职业的讨论请注意，公共服务和职业道德的承诺是一个主要特征。回归到一个职业特征列表，第一个建议，有一个为基础的学科知识的概念基础。20世纪的大部分是采取由会计界试图在美国和世界其他地区，到确定其做法的理论基础首先是对会计准则搜索（一般公认会计原则）制定的企图结束一（正式）的概念框架。有许多这方面值得一提的是在令人不安的方面。该专业（国际）已明确，无法确定这一概念的基础一个理论或会计理论。我们没有主要在会计标准的形式对会计理论，而是一个法律上规定的一系列规定（见GAFFIKIN，2008）。在澳大利亚，美国和其他许多国家，曾经是自我规管制度的一部分，这些标准现在由外部强加的监管纪律。我认为，该行业的所有三个武器是为此事负责。没有智慧的基础上向会计工艺正如在英美社会最路段，有，在会计，一个知识分子的怀疑。一般来说，可说是知识分子的人，通常是受过良好教育，激发他们的工作谁的智慧，他们认为是文化的重要性。具体来说，将与知识分子的传播和进步的知识以及社会价值观念的衔接有关。因此，似乎可取的会计从事知识分子。其实，专业团体做需要发展自己的智力资本的谈话。这已被定义为知识资本是人力资本的结合大脑，技能，洞察力，以及在一个组织的潜能结构资本样包在客户注册，程序，数据库，品牌资本的东西，IT系统。它是能够转化为创造财富资源的知识和无形资产乘以与结构资本（EDVINSSON和马龙，在霍尔曼引述，20053。一词智力资本的管理已成为一个时髦的话题和人力资本，（管理）的会计文献。然而，似乎只不过是在新自由主义主导的经济利益字捕获更多的知识愤世嫉俗。它既与促进社会利益，也不是重要的文化因素的认识广度的问题。相反，它指的是试图衡量，用传统的经济措施，精神价值的贡献的材料以及该组织的福祉。许多会计（如国际会计师联合会）的专业教育机构的言论一直认为我们需要在我们的新成员灌输的批判性思维能力。然而，经验表明，在何种程度上有严格的界限，就放在这批判性思维是不能容忍的。批判性思维已经非常模糊定义，它可能意味着完全不同的事很多人它不局限于消极的挑剔。我认为这是公平地说，批判性思维是在充满挑战的信念，通过建立新的规范，知识将产生鼓舞。有很多老生常谈的那些被用来描述诸如横向思维这个过程中，创造性地解决问题或外箱等思想不幸的是，会计历史似乎表明，批判性思维是很少的耐受性，一致性和一致性是最重要的指回到我先前的意见，如关于如何分庭或BRILOFF领导批评一些已得到治疗。我们生活在困难的时候，世界正处于危机状态或如果没有的东西非常接近了。人类的历史已经表明，在这种绝望的时期，是外面有救了我们的思维。例如，我们摆脱了上世纪30年代，通过全新的方式，如凯恩斯经济学和罗斯福新政的政策建造的经济衰退。当时两人都严厉批评了保守的既得利益（经济）利益。我推断，从这个原因，我们需要新的“思维”，帮助我们解决我们现在面临的问题。一分钟我并不是说这个责任与会计师单，但如果我们真的那么我们的专业人士有一个非常现实的责任，作出贡献。这将涉及到这些技能的，我们都应该拥有，也就是说，技术能力或专业知识（按以上职业定义）高级别属性富有想象力的使用。COMMENTARYEDUCATIONFORANACCOUNTINGPROFESSIONMICHAELGAFFIKINSCHOOLOFACCOUNTINGANDFINANCE,UNIVERSITYOFWOLLONGONG,WOLLONGONG,AUSTRALIAACCOUNTINGEDUCATIONGENERALLY,PRACTITIONERSSEEMTOHAVEBEENLOATHTOWANTTOCHANGETOMOVEFROMTHEIRCOMFORTZONESANDHAVEBEENSLOWTORECOGNISETHEPROBLEMSRAISEDBYBROADERSOCIALCONCERNSINAREASASSOCIATEDWITHETHICS,ENVIRONMENTALDEGRADATION,GLOBALISATION,INCREASINGBUSINESSCOMPLEXITYANDSOMEOTHERFACTORSINTERESTINGLY,ASDEVONPORTHASPOINTEDOUT,THENEWZEALANDINSTITUTEOFCHARTEREDACCOUNTANTSNZICAHASBEENMILDLYCRITICISEDBYINTERNATIONALPEERBODIESFORNOTINCLUDINGMOREELEMENTSOFETHICSANDCOMMUNICATIONSKILLSINTHEIREDUCATIONPROGRAMSOFCOURSE,LIKEMOSTPEOPLE,PRACTITIONERACCOUNTANTSDONOTREALLYAPPRECIATECRITICISMAND,AGAIN,THISISUNDERSTANDABLEIFTHECRITICISMISPURELYNEGATIVEHOWEVER,INTHEPAST,THEYHAVEOFTENAGGRESSIVELYMARGINALISEDCRITICSWHOHAVEHADTHEBETTERMENTOFTHEPROFESSIONASAPRIMARYCONCERNTHESEINCLUDESCHOLARSSUCHASRAYCHAMBERSINAUSTRALIAOR,MOREPARTICULARLY,ABEBRILOFFINTHEUSA,APRACTITIONER,WHOEXAMINEDTHEFINANCIALSTATEMENTSOFPUBLICCOMPANIESANDSEVERELYCRITICISEDFIRMSTHATHEBELIEVEDHADENGAGEDINABUSIVEACCOUNTINGPRACTICESTHIS,INTHEUSA,RESULTEDINNOTONLYMORERIGOROUSACCOUNTINGSTANDARDSBUTALSOLEDTHECHIEFFINANCIALCORRESPONDENTOFTHENEWYORKTIMES,INASPEECHTOTHEAMERICANACCOUNTINGASSOCIATIONIN2006,TOSUGGESTTHATHADTHEREBEENMOREABEBRILOFFSTHEREWOULDHAVEBEENFEWERCORPORATEACCOUNTINGMELTDOWNSGRANOFFANDZEFF,2008THEACADEMICSINACADEMETHEREISALSOAVASTRANGEOFACCOUNTINGINTERESTS,SOCOMMENTSAREAGAINGENERALISATIONSINTHEPASTACADEMICSACTEDLARGELYASTEACHERSHOWEVER,INMORERECENTTIMESACADEMICACCOUNTANTSINMANYCOUNTRIESDONOTHAVETOONLYTEACH,THEYAREREQUIREDBYTHEIRINSTITUTIONSTOBEINVOLVEDINRESEARCHACTUALLY,THEPROSPECTOFENGAGINGINRESEARCHHASBEENAREASONWHYMANYPEOPLEBUTCERTAINLYNOTALLHAVETAKENONANACADEMICCAREERHOWEVER,ACCOUNTINGHASINCREASINGLYHADTOCONFORMTOOVERALLUNIVERSITYPOLICIESANDPRACTICESANDINWESTERNUNIVERSITIESSINCETHESECONDHALFOFTHE20THCENTURYTHESEHAVEHADASTRONGBIASTOWARDSTHESCIENCESSTARTINGINTHEEARLY1970STHEREWASASHIFTINTHEINTERESTOFACCOUNTINGRESEARCHERSAWAYFROMWHATWERETRADITIONALLYPERCEIVEDASTHEPROBLEMSOFACCOUNTINGANDACCOUNTANTSTHERESEARCHFOCUSWASNARROWEDTOONLYTHOSEASPECTSTHATCOULDBEOBSERVEDINFINANCIALSECURITIESMARKETSASITGREW,THEFOCUSWASNARROWEDEVENFURTHERANDTHECONCERNSRESEARCHERSADDRESSEDWEREMETHODOLOGICALRATHERTHANSUBSTANTIVEISSUESTRIVIALPROBLEMSWEREBEINGADDRESSEDBYINCREASINGLYSOPHISTICATEDMATHEMATICALANDSTATISTICALANALYTICALTECHNIQUESINTHERESEARCHERSMISGUIDEDBELIEFTHATTHEYWEREENGAGINGINTRULYSCIENTIFICRESEARCHINTHEMISAPPREHENSIONOFWHATTHISENTAILS,RESEARCHMODELSANDMETHODSOFECONOMICSANDFINANCEWEREBEINGAPPLIEDINACCOUNTINGASGRANOFFANDZEFF2008HAVEOBSERVED,“INTERESTINGANDRESEARCHABLEQUESTIONSINACCOUNTINGAREESSENTIALLYBEINGIGNORED”THISISSOMEWHATIRONICINTHATWHILEGOVERNMENTPOLICIESINMANYCOUNTRIESCERTAINLYINAUSTRALIATOWARDSRESEARCHHAVEBEENDIRECTEDTOENCOURAGINGANDFUNDINGSPECIFICINDUSTRYRELEVANTRESEARCHITSELFABITSHORTSIGHTEDMUCHACCOUNTINGRESEARCHHASBEENALITTLETOOESOTERICANDREMOVEDFROMTHEPROBLEMSOFTHEINDUSTRYTOBESOREGARDEDCONSEQUENTLY,ITISLITTLEWONDERTHATTHEPRACTITIONERCOMMUNITYBECAMEINCREASINGLYDISENCHANTEDWITHACADEMEANDWHILETHISWASMAINLYEVIDENTINTHEUNITEDSTATES,THISRESEARCHAPPROACHSPREADTOOTHERPARTSOFTHEWORLD,INCLUDINGEUROPEANDAUSTRALASIAINITIALLYSUPPORTEDBYSOMELARGEBUSINESSINTERESTS,THISNEWRESEARCHMOVEMENTWASPROMOTEDANDDRIVENBYIDEOLOGUESOFLARGE,WELLENDOWEDCONSERVATIVEUSBUSINESSSCHOOLSWITHTHELESSERSCHOOLSFOLLOWINGLIKEWELLTRAINEDSHEEPTHIS“HIERARCHY”WASREINFORCEDBYTHECAPTUREOFACADEMICACCOUNTINGJOURNALEDITORIALPOLICIESTHEGATEKEEPERSTOACCOUNTINGKNOWLEDGEANUNFORTUNATELEGACYOFTHISWASTHATNEWACCOUNTINGACADEMICSINTHESELEADINGUSSCHOOLS,ALTHOUGHWELLVERSEDINNEOCLASSICALECONOMICTHEORIESANDSOPHISTICATEDMATHEMATICALANALYTICALTECHNIQUES,COULDNOTTEACHMUCHACCOUNTINGBEYONDINTRODUCTORYCOURSESFORTUNATELY,THEREHASALSOBEENAGROWINGDISENCHANTMENTWITHTHISAPPROACHINMANYACCOUNTINGSCHOOLSWITHTHERESULTTHATTHEREHASBEENANINCREASEININTERESTINADDRESSINGISSUESINWHICHACCOUNTINGWASSEENTOBEINTRICATELYINVOLVEDORWHEREITWASFELTITSHOULDBEINVOLVEDTHEREISATLASTEVIDENCETHEGFCTHATTHEMARKETCANNOTSOLVEALLECONOMICLETALONEOTHERSOCIETALPROBLEMSTHEIDEOLOGUESCLAIMEDTHEREHASBEENAGROWINGAWARENESSOFTHEIMPORTANCEOFACCOUNTINGINANINCREASINGLYWIDESPHEREOFHUMANACTIVITIESRECOGNITIONOFALTERNATIVEAPPROACHESTOACCOUNTING,WHICHACKNOWLEDGEMORETHANSIMPLYTHEPURELYTECHNICALECONOMICCONSIDERATIONSTHATIS,RECOGNISINGTHESOCIALANDHUMANASPECTSOFACCOUNTINGPRACTICEUNFORTUNATELY,ALTHOUGHTHESEACCOUNTINGACADEMICSARECONCERNEDWITHTHEPRACTICALREALITIESOFTHE“EVERYDAYACCOUNTANT”,THENONACADEMICARMSOFTHEDISCIPLINEHAVEOFTENVIEWEDTHISWORKASBEINGEQUALLYREMOVEDFROMEVERYDAYPRACTICEBUTTHISISCHANGINGTHEPROFESSIONALBODIESINTUITIVELYITWOULDSEEMTHATAPROFESSIONALBODYSHOULDEXISTTOSERVETHEINTERESTSOFITSMEMBERSANDTHISISPROBABLYWHATACCOUNTINGPROFESSIONALBODIESWOULDCLAIMISPAR21,2174THEIRPARAMOUNTCONCERNINFACT,THEYHAVEGENERALLYDONETHISWELLWHERETHEREISASINGLEACCOUNTINGBODYFOREXAMPLE,INCOUNTRIESSUCHASNEWZEALANDANDTHAILANDITHASBEENEASIERTOOBSERVEHOWTHEYOPERATEINAUSTRALIA,THETWOTRADITIONALMAINACCOUNTINGBODIESHAVEWORKEDHARDTOPROTECTTHEINTERESTSOFTHEIRMEMBERSTHROUGHTHESETTINGUPOFRESEARCHBODIESDESIGNEDTODETERMINESTANDARDSOFBESTPRACTICEWITHWHICHTHEIRMEMBERSCOULDNOTONLYCOMPLY,BUTWITHWHICHTHEYWERESEENTOBECOMPLYINGUNTILRECENTLYTHEBODIESHAVESOUGHTTOUNDERTAKETHEIRRESPONSIBILITIESTHROUGHAREGIMEOFSELFREGULATIONANDCOMPLIANCEWITHRELEVANTLAWSHOWEVER,INAUSTRALIATHESTATEHASTAKENOVERTHISRESPONSIBILITYTHEPREVIOUSRIGHTOFTHEPROFESSIONALBODIESFORSELFREGULATIONHASBEENREMOVEDTHEREAREMANYREASONSFORTHISBUTTHEYPROBABLYINCLUDETHEINABILITYOFTHEPROFESSIONALBODIESTOPRESENTAUNIFIEDFRONTANDTHEPRESSUREFROMANDTHELOBBYINGPOWEROFMANYNONACCOUNTINGBUSINESSINTERESTSTHEDETERMINATIONOFTHEINTERESTSOFANYGROUPISAPROCESSOFINTERPRETATIONSUBJECTTOTHEMANYPOLITICALFORCESANDINTERESTSTHATANYINSTITUTIONFACESINAUSTRALIA,DESPITEATTEMPTSTORATIONALLYCOMBINETHETWOMAINPROFESSIONALBODIES,THEINTERESTSOFAMINORITYPREVAILEDANDSUCHMOVESFAILEDACONSEQUENCEHASBEENRATHERTHANWORKINGTOPROMOTETHEDISCIPLINEASAPROFESSIONANDSUPPORTITSMEMBERS,THEBODIESHAVEBEENDRIVENTOCOMPETEWITHEACHOTHER,WASTINGENERGYANDRESOURCESINAREASWHERETHETWOBODIESONCECOOPERATEDTHEREISNOWSUSPICIONANDDISUNITYTHISHASBEENDISAPPOINTINGANDITISFRUSTRATINGTONOTETHATTHEPROFESSIONCANNOTALWAYSPRESENTASINGEFRONTONMANYISSUESOFPUBLICPOLICYCONCERNINAUSTRALIA,THEREAREOTHER,LESSOBVIOUS,CONSEQUENCESOFTHECOMPETITIONBETWEENTHEVARIOUSPROFESSIONALBODIES,SOMEOFWHICHHAVEAFFECTEDEDUCATIONANDMEMBERSHIPSIZESEEMSTOMATTERWITNESSTHEACTIONSOFSOMEPROFESSIONALBODIESINTHEUKWHICHHAVESETOUTONACAMPAIGNOFGLOBALPROFESSIONALCOLONISATIONTHATMATCHESTHEPOLITICALCOLONISATIONOFAHUNDREDYEARSEARLIERRATHERTHANREMAININGCOMMITTEDTOTHEDOMESTICINTERESTSOFTHEIRMEMBERS,THESEBODIESHAVEEMBARKEDONLARGESCALEINTERNATIONALEXPANSIONALLTHEAUSTRALIANBODIESARECONSTANTLYSEEKINGTOINCREASEMEMBERSHIPPERHAPSIAMTOOCYNICALBUTITCERTAINLYSEEMSTHATAPOLICYOFGROWTHOFMEMBERSHIPSUBSUMESOTHERMATTERSLEAVINGONETOPONDERHOWCURRENTMEMBERSINTERESTSAREBEINGSERVEDBYTHEEXPANSIONOFTHEORGANISATIONLOGICALLY,THERESULTWOULDSEEMTOBEEITHERAZEROSUMGAMEORADILUTIONOFCURRENTMEMBERSBENEFITSHOWEVER,MOREDISTURBINGARETHEPOSSIBLEIMPLICATIONSOFCHANGINGMEMBERSHIPENTRYSTANDARDSOFTHISPUSHFORLARGERMEMBERSHIPONEOFTHEPROFESSIONALACCOUNTINGBODIES,INITSBIDTOGAINNEWMEMBERS,HASARGUEDTHATTHEONCEFIERCELYFOUGHTFORACCOUNTINGDEGREEENTRYSTANDARDISNOLONGERRELEVANTASTHESUBSTANTIVEELEMENTSOFANACCOUNTINGEDUCATIONCANBETAUGHTINASHORTPOSTGRADUATECONVERSIONCOURSEIFTHISISPOSSIBLEITTHENRAISESQUESTIONSABOUTTHEWORTHOFANACADEMICDISCIPLINEOFACCOUNTINGWHICHIS,TOMEATLEAST,DOACCOUNTANTSREALLYWANTTOBEAPROFESSIONORJUSTATRADEWHATISAPROFESSIONDRSIMONLONGSTAFF,DIRECTOROFTHESTJAMESETHICSCENTREINSYDNEY,HASSAIDTHAT,“PROFESSIONSDONOTHAVEARIGHTTOEXISTTHEYARENOTTHEPRODUCTOFALAWOFNATURERATHER,THEPROFESSIONSAREASOCIALARTEFACT”LONGSTAFF,1995EDUCATIONFORANACCOUNTINGPROFESSION175INMEDIEVALEUROPETHEREWEREONLYTHREERECOGNISEDPROFESSIONSLAW,MEDICINEANDDIVINITYALTHOUGHOFFICERSOFTHEARMYANDNAVYBELIEVEDTHEYTOOBELONGEDTOPROFESSIONSATYPICALDICTIONARYDEFINITIONISLIKELYTOSUGGESTTHATAPROFESSIONISANOCCUPATIONALGROUPCHARACTERISEDBYCLAIMSTOAHIGHLEVELOFTECHNICALCOMPETENCEOREXPERTISE,AUTONOMYINRECRUITMENTANDDISCIPLINEANDACOMMITMENTTOPUBLICSERVICE1THEREHAVEBEENMANYLISTSOFCHARACTERISTICSOFAPROFESSIONPROVIDEDBYDIFFERENTCOMMENTATORSANDTHEREISNOAGREEMENTASTOWHICHARETHEDEFINITIVEONES,BUTTHEREAREMANYMORETHANWHATDEVONPORTIMPLIESORSTATESSIXOFTHEMOSTCOMMONLYMENTIONEDINTHESELISTS2ARE1POSSESSIONOFASKILLBASEDONTHEORETICALKNOWLEDGE2PROVISIONOFTRAININGANDANEDUCATION3TESTINGOFCOMPETENCEOFMEMBERS4ORGANISATION5ADHERENCETOACODEOFCONDUCTAND6ALTRUISTICSERVICEITISINTERESTINGTONOTEINALLTHESEDISCUSSIONSOFPROFESSIONSTHATACOMMITMENTTOPUBLICSERVICEANDETHICSISADOMINANTCHARACTERISTICINTHAILANDACOMMITTEEONPROFESSIONALETHICSHASASIGNIFICANTPOSITIONINTHEORGANISATIONOFTHETHAIFEDERATIONOFACCOUNTINGPROFESSIONSFAPRECENTLY,AMONGSTTHOSEINTERESTEDINDEFININGANDWORKINGWITHPROFESSIONSINOTHERPARTSOFTHEWORLD,THEDISCUSSIONHASMOVEDAWAYFROMDEFININGAPROFESSIONTOANINTERESTINTHEPOWERTHATPROFESSIONSHAVEINSOCIETIESTHATIS,THEPOWEROFPROFESSIONALSTODELIMITANDCONTROLTHEIRWORKTRADITIONALLY,PROFESSIONALSHAVEEXERCISEDAHIGHDEGREEOFSELFREGULATIONFREEFROMEXTERNALCONTROLITHASBEENARGUEDTHATPROFESSIONSAREEXCLUSIVEOCCUPATIONALGROUPSWHICHEXERCISEJURISDICTIONOVERPARTICULARAREASOFWORKTHISJURISDICTIONISHELDTORESTONTHECONTROLOFAMOREORLESSABSTRACT,ESOTERICANDINTELLECTUALBODYOFKNOWLEDGEABBOTTINKUPERANDKUPER,2003,P677TOSOME,THESTATUSOFAPROFESSIONISMOREAREFLECTIONOFSELFINTERESTRATHERTHANPUBLICSERVICETHATIS,MAINTAININGCONTROLOVERENTRYINORDERTOCOMMANDHIGHMATERIALREWARDSBUT,SAMUELSARGUESTHAT“THEDESTRUCTIVECONSEQUENCESOFUNTRAMMELLEDECONOMICEXPLOITATIONAREHELDATBAYBYPROFESSIONALISMWHERESERVICERATHERTHANPROFITBECOMESTHEPROFESSIONALLABEL”SAMUELS,QUOTEDBYLONGSTAFF,1995,P3ISHERIGHTINAUSTRALIA,ETHICSAREATPRESENTTHERESPONSIBILITYOFANACCOUNTINGPROFESSIONALINFACTPRIVILEGESAREACCORDEDPROFESSIONALSINRETURNFORSOCIALBENEFITSTHEREISASOCIALCONTRACTENTEREDPAR21,2176INTOOFTHESORTFIRSTCONCEIVEDBYTHE17THCENTURYENGLISHPHILOSOPHERTHOMASHOBBESSEERUSSELL,1961,P535ANDREVIVEDINTHETWENTIETHCENTURYINTHEWORKOFTHEAMERICANPHILOSOPHERJOHNRAWLS1971HOWEVER,THEREAREMANYPROBLEMSINDEFININGTHEPUBLICINTERESTANDALLATTEMPTSWILLINVOLVEPOLITICALCONSIDERATIONSHOBBESANDHISFOLLOWERSARGUEDFORSTRONGGOVERNMENTSCAPABLEOFENFORCINGTHESOCIALCONTRACTHOWEVER,TODAY,WEARENOTENDEAREDTOABSOLUTISTGOVERNMENTSOFTHESORTADVOCATEDBYHOBBESORANYOTHERINATTEMPTINGTODEFINETHEPUBLICINTEREST,POLICYMAKERSWILLHAVETOBALANCECOMMUNITYANDINDIVIDUALINTERESTSATTHECOREOFCAPITALISTSOCIETIESISTHEIDEOLOGYOFINDIVIDUALISMTHEFREEDOMTOMAKEECONOMICANDOTHERCHOICESTHISINDIVIDUALFREEDOMHASTOBEBALANCEDWITHSOMELEVELOFCOMMUNITYORSOCIALRESPONSIBILITYMANYCOMMENTATORSPHILOSOPHERS,SOCIOLOGISTS,POLITICIANSANDTHELIKEARGUETHATTHISBALANCEISDETERMINEDTHROUGHREASON,THATIS,RATIONALLYHEREISANOTHERPROBLEMHOWDOWEDEFINERATIONALITYGENERALLYSPEAKINGITWILLBEDEFINEDBYTHEPOWERFULANDREPRESENTTHEDOMINANTSOCIETALIDEOLOGYTOAGREATEXTENTTHISPOWERWILLBEINTHEHANDSOFTHOSEWITHSPECIALISTSKILLSANDKNOWLEDGEPROFESSIONALSTHEPROCESSISSOMEWHATCIRCULARHOWEVER,INRECENTYEARSWEHAVEWITNESSEDTHEGROWTHINCOMMUNITYPEOPLE“POWER”THEREHAVEBEENCOMMUNITYDEMANDSFORGREATERATTENTIONTOBEPAIDTOAREASTRADITIONALLYIGNOREDBYBUSINESSINTERESTS,FOREXAMPLE,ETHICALBEHAVIOURINBUSINESSANDANINCREASEDAWARENESSOFENVIRONMENTALCONSIDERATIONSTOTHESECANBEADDEDTHEDETRIMENTALEFFECTSOFGLOBALISATIONTHERECOGNITIONOFANEEDOFECOJUSTICEHOWEVER,THISISAMAJORCONTRIBUTIONOFDEVONPORTSHISTORICALANALYSISTHEPROFESSIONALBODYHASEXERTEDTREMENDOUSPOWERINDEFININGACCOUNTINGANDCONSEQUENTLYWHATSHOULDFORMPARTOFAPROGRAMOFEDUCATIONOFACCOUNTANTSIWOULDARGUETHATTHEREARETHREEMAJORISSUESTHEDISCIPLINEOFACCOUNTINGISFACINGTODAY,THATIS,THEEFFECTSOFMOVESTOWARDSECONOMICGLOBALISATION,THENEEDFORMOREETHICALBEHAVIOURANDINCLUSIONOFSOCIALANDENVIRONMENTALIMPLICATIONSINCALCULATIONSANDTHEIRSUBSEQUENTREPORTINGTHEQUESTIONTHENISWHATISANAPPROPRIATEPROFESSIONALRESPONSESKILLBASEDONTHEORETICALKNOWLEDGERETURNINGTOTHELISTOFCHARACTERISTICSOFAPROFESSION,THEFIRSTSUGGESTSTHATTHEREBEACONCEPTUALBASISFORTHEKNOWLEDGEBASEOFTHEDISCIPLINEMOSTOFTHE20THCENTURYWASTAKENUPWITHATTEMPTSBYTHEACCOUNTINGPROFESSION,INTHEUSANDOTHERPARTSOFTHEWORLD,TODETERMINEACONCEPTUALBASISFORITSPRACTICESFIRSTTHESEARCHFORGAAPGENERALLYACCEPTEDACCOUNTINGPRINCIPLESENDINGWITHATTEMPTSTOFORMULATEAFORMALCONCEPTUALFRAMEWORKTHEREAREMANYDISTURBINGASPECTSTHATAREWORTHNOTINGINTHISRESPECTTHEPROFESSIONINTERNATIONALLYHASCLEARLYFAILEDTODETERMINETHISCONCEPTUALBASISATHEORYORTHEORIESOFACCOUNTINGWEDONOTHAVEATHEORYOFACCOUNTINGBUTASERIESOFLEGALLYMANDATEDREGULATIONSPRINCIPALLYINTHEFORMOFACCOUNTINGSTANDARDSSEEGAFFIKIN,2008INAUSTRALIA,THEUSANDMANYOTHERCOUNTRIES,ONCEPARTOFAREGIMEOFSELFREGULATIONTHESESTANDARDSARENOWIMPOSEDONTHEDISCIPLINEBYEXTERNALREGULATORSIWOULDARGUETHATALLTHREEARMSOFTHEPROFESSIONARERESPONSIBLEFORTHISTHEREISNOINTELLECTUALBASISTOTHECRAFTOFACCOUNTINGASINMOSTSECTIONSOFANGLOAMERICANSOCIETIES,THEREIS,INACCOUNTING,ASUSPICIONOFINTELLECTUALSGENERALLY,INTELLECTUALSMAYBEDESCRIBEDASPERSONS,TYPICALLYWELLEDUCATED,WHOENGAGETHEIRINTELLECTINWORKWHICHTHEYBELIEVETOBEOFCULTURALIMPORTANCESPECIFICALLY,INTELLECTUALSWOULDBETHOSEASSOCIATEDWITHTHEPROPAGATIONANDADVANCEMENTOFKNOWLEDGEASWELLASTHEARTICULATIONOFTHEVALUESOFSOCIETYTHEREFOREITWOULDSEEMDESIRABLETOHAVEINTELLECTUALSENGAGEDINACCOUNTINGACTUALLY,THEPROFESSIONALBODIESDOTALKOFTHENEEDTODEVELOPTHEIRINTELLECTUALCAPITALTHISHASBEENDEFINEDASINTELLECTUALCAPITALISACOMBINATIONOFHUMANCAPITALTHEBRAINS,SKILLS,INSIGHTS,ANDPOTENTIALOFTHOSEINANORGANIZATIONANDSTRUCTURALCAPITALTHINGSLIKETHECAPITALWRAPPEDUPINCUSTOMERS,PROCESSES,DATABASES,BRANDS,ANDITSYSTEMSITISTHEABILITYTOTRANSFORMKNOWLEDGEANDINTANGIBLEASSETSINTOWEALTHCREATINGRESOURCES,BYMULTIPLYINGHUMANCAPITALWITHSTRUCTURALCAPITALEDVINSSONANDMALONE,QUOTEDINHOLMAN,20053THETERMINTELLECTUALCAPITALHASBECOMEAFASHIONABLETOPICINTHEMANAGEMENTANDMANAGEMENTACCOUNTINGLITERATURESHOWEVER,ITSEEMSLITTLEMORETHANACYNICALCAPTUREOFTHEWORDINTELLECTUALBYNEOLIBERALORIENTEDECONOMICINTERESTSITISNEITHERCONCERNEDWITHFURTHERINGTHEINTERESTSOFSOCIETYNORABREADTHOFUNDERSTANDINGOFIMPORTANTCULTURALCONSIDERATIONSRATHER,ITREFERSTOATTEMPTSTOMEASURE,USINGTRADITIONALECONOMICMEASURES,THEWORTHOFTHEMENTALCONTRIBUTIONSTOTHEMATERIALWELLBEINGOFTHEORGANISATIONPROFESSIONALBODIESHAVEUSEDTHETERMMOREBROADLY,BUTIFTHEYAREINTENTONDEVELOPINGTHEIRINTELLECTUALCAPITALTHENPRESUMABLYTHEYSHOULDENCOURAGEANDCOLLABORATEWITHACADEMICSUNFORTUNATELY,THEREHAVEBEENINSTANCESOFPROFESSIONALBODIESACTUALLYCOMINGOUTAGAINSTACADEMICINTERVENTIONSINTHEUKSEENEUETAL,2001,ANDPROBABLYELSEWHEREUNFORTUNATELYTHELACKOFINTERESTINANINTELLECTUALSPIRITISALSOMANIFESTINACADEMETHISISEVIDENTINATOTALLACKOFABREADTHOFINTERESTWHERERESEARCHERSHAVEBEENCONTENTSIMPLYTOLATCHONTOTHEORIESINECONOMICSANDFINANCEIGNORINGTHEWIDERIMPLICATIONSOFACCOUNTINGINADDITION,THEREISABELIEFINMANYACCOUNTINGCIRCLESTHATTHESTUDYOFTHEORYISUNIMPORTANTANDTHISHASBEENTACITLYSUPPORTEDBYTHEPROFESSIONALBODIESWHERETHESUBJECTHASBEENDROPPEDFROMACCREDITEDUNIVERSITYACCOUNTINGCOURSESINNEWZEALAND,ACCOUNTINGTHEORYISINCREASINGLYBEINGEXCLUDEDFROMACCOUNTINGDEGREEPROGRAMSONTHEINSISTENCEOFTHENZICAACLEARINDICATIONOFTHEANTIINTELLECTUALISMTHATEXISTSWITHINTHATBODYHAVINGGRADUATESWITHTHECAPACITYTOPROBLEMSOLVE,