Titlebook: Handbuch Digitalisierung in Staat und Verwaltung; Tanja Klenk,Frank Nullmeier,Göttrik Wewer Book 20201st edition Springer Fachmedien Wiesb

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Tanja Klenk,Frank Nullmeier,Göttrik Wewernting profession’s service to the public interest. Laudable though the goal, this chapter argues that the IFAC proposal comes up short as a proposal for achieving that goal. Accounting does not inherently serve the public interest in its structure the way that traditional professions like medicine a

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rch as support, we assert that duty as an ethical perspective is often subordinated to consequentialist calculations in audit practice. Focus on public interest, a defining attribute of professionalism, tends to fall casualty to self-interested considerations when auditors ignore duty. We explore th

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