Week 4_Short Set for Discussion

Week 4_Short Set for Discussion - Ethics and Profe...

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Ethics and Professionalism in Ethics and Professionalism in Accounting Accounting Lecture Notes Lecture Notes Chapter 4 – Sociological Theories Chapter 4 – Sociological Theories Chapter 5 – The Functionalist Model Chapter 5 – The Functionalist Model
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Chapter 4 2 Characteristics of a Profession 1. Involves a skill based on theoretical knowledge 2. Skill requires extensive and intensive training and education 3. Must demonstrate competence by passing a test 4. Organized and represented by associations of distinctive character
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Chapter 4 3 Characteristics of a Profession 1. Integrity is maintained by adherence to a code of conduct 2. Professional service is altruistic (unselfish concern for the welfare of others) 3. Assumes responsibility for the affairs of others 4. Professional service is indispensable for the public good
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Chapter 4 4 Characteristics of a Profession 1. Licensed, so their work is sanctioned by the community 2. Independent practitioners, serving individual clients 3. Have a fiduciary relationship toward their clients 4. Best serve their clients impartially without regard to any special relationship
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Chapter 4 5 Characteristics of a Profession 1. Compensated by fee or fixed charge 2. Regularly contribute to professional development 3. Highly loyal to their colleagues 4. Prestige is based on guaranteed service 5. Use individual judgment in applying principles to concrete problems 6. Work is not manual 7. Profits do not depend on capital 8. Status is widely recognized
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Chapter 4 6 Competing models of professionalism Functionalist: Views professions “as a positive force in social development, standing against the excesses of both laissez faire individualism and state collectivism. ..” Conflict: Views professions “. ..as harmful monopolistic oligarchies whose rational control of technology would lead to some form of meritocracy
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Chapter 4 7 Functionalist model Professions cultivate order, discipline, and duty Professions are an ideal counterforce to the self-interested individualism flourishing in other parts of society, spreading from professions to business A force for stability in society and a counterforce to the concentration of power in the state
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Chapter 4 8 Conflict model Professional associations increasingly use the mechanisms of bureaucracy to promote harmful monopolistic practices Attitudes are not independent experts with an enlightened vision of democratic society and resistance to power in the state and the corporation
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9 Your Opinion Which view best describes your view regarding professions in general? Which view best describes your view regarding
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This note was uploaded on 09/16/2011 for the course ACG 6835 taught by Professor Stevesutton during the Spring '11 term at University of Central Florida.

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Week 4_Short Set for Discussion - Ethics and Profe...

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