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. (shrink)

In the professions of today are ethical concerns of no overwhelming importance? Are these concerns less important in certain professions rather than others? Do some practitioners carry a blase attitude regarding ethics within their profession?This study, sometimes asking life-blood, career-jeopardizing questions is less interested in electronic data results and more interested in actual respondent replies on dissent and competence.

ABSTRACT Most American engineers believe that they have a responsibility for the safety and well‐being of society, but whence does this responsibility arise? What does it entail? After describing engineering practice in America as compared with the practice of other professions, this paper examines two standard types of accounts of the social responsibilities of professionals. While neither provides a satisfactory account of the social responsibilities of American engineers, several lessons are learned by uncovering their weaknesses. Identifying the framework in which (...) professional rights and responsibilities are justified, I argue that an end or primary good is the starting place for conceptualizing a profession, and justifying its existence and shape. Too little attention has been paid to the end(s) of engineering. The social responsibilities of American engineers as defined in the present system of engineering are ambiguous and weak. I indicate how the case for assigning American engineers stronger social responsibilities must be made by starting with the end(s) of engineering. I argue that, at present, American engineers do not have social responsibilities as engineers, though they do have social responsibilities as persons. (shrink)

The cause of ethical failure in organisations often can be traced to their organisational culture and the failure on the part of the leadership to actively promote ethical ideals and practices. This is true of all types of organisations, including the professions, which in recent years have experienced ongoing ethical problems. The questions naturally arise: what sort of professional culture promotes ethical behaviour? How can it be implemented by a profession and engendered in the individual professional? The answers to these (...) questions are of interest to business ethicists since the causes of ethical problems in business are often the same and the professions, as ethically challenged organisations, make useful and informative analogues for the measures to be adopted or avoided when the attempt is made to raise the ethical standards of business.Given this focus on the professions, it will be argued that the usual, direct attempts to control unethical behaviour by using codes of ethics, legislation and self-regulatory regimes, are not successful. (shrink)