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<br><STRONG><BR><BR>Understanding The Public Interest In Accounting - A survey of members of CPA Australia</STRONG><BR>
<P>At the heart of a profession is a commitment to serve and protect the public interest.<SPAN> This commitment is crucial, as professions are placed in a position of trust by the society that they serve.<SPAN> In return for this trust, members of the accounting profession must act in the best interests of the public.<SPAN> The Australian accounting profession through its code of conduct define a number of fundamental principles of professional conduct including the public interest.<SPAN> Proponents of the public interest argue that the code of conduct rests upon this foundation principle.<SPAN> Therefore, understanding the public interest and knowing how to carry out one’s duties in serving the public interest is fundamental to the practice of accounting.<SPAN> </P>
<P></P>
<P>The purpose of this study is 1) to explore the members’ understanding of the public interest; 2) how members apply the public interest in conflict of interest situations; and 3) the members’ perception of issues on the public interest.<SPAN> </P>
<P></P>
<P>The research has been undertaken by Laura Davenport, a member of CPA Australia.<SPAN> Laura is currently undertaking further research into the regulatory environment of the accounting profession in Australia.</P><STRONG>Public sector research institutions specialising in business and professional ethics:</STRONG>
<P><B></B></P>
<P>
<UL>
<LI><B>Centre for Appli</B><B>ed</B><B> Philosophy and Public Ethics</B> <A class="" href="http://www.cappe.edu.au/">http://www.cappe.edu.au/</A> </LI></UL>
<P>CAPPE is a collaborative project involving Charles Sturt University, the ANU and the University of Melbourne. It constitutes the largest concentration of philosophers working on applied philosophy and public ethics in Australia, and one of the largest such concentrations in the international philosophical community. </P>
<P>CAPPE is currently conducting research projects in a number of areas relevant to the professions including Codes of Ethics for the professions, the ethics of human resource management and ethics and regulation in the ICT industry.</P>
<P>The website also provides an update on current literature on ethics issues.</P>
<P>
<UL>
<LI><B>Centre for the Study of Ethics</B> <A class="" href="http://www.qut.edu.au/arts/human/ethics/centrehm.htm">http://www.qut.edu.au/arts/human/ethics/centrehm.htm</A> </LI></UL>
<P>The Research centre for the Study of Ethics in the Market, Government and the Professions is located primarily within the School of Humanities in the Queensland University of Technology Faculty of Arts. </P>
<P>The Director of the Research Centre is Dr Noel Preston.</P>
<P>Specific research projects are being undertaken in the areas of education, business, professional ethics, public administration, political economy, human rights, criminal justice, bioethics and health care, and disability services.</P>
<P>
<UL>
<LI><B>Governance Research Network (Govnet)</B><A class="" href="http://www.griffith.edu.au/text/govnet/">http://www.griffith.edu.au/text/govnet/</A><STRONG> </STRONG></LI></UL>
<P><B></B></P>
<P>The Governance Research Network (GovNet) was established following the award of $1.5 million of ARC funds in August 2004.<SPAN> It will seek to tackle issues of institutional governance, from small firms to global institutions - recognising both common governance issues and radically differing contexts. The extensive Network will analyse bad governance and institutional failures (from ineffectiveness and maladministration, to corruption, to state failure).</P>
<P>The network’s concern is primarily to understand the ways institutions can be structured to ensure, as far as possible, that they further the values that justify their existence through innovative interdisciplinary solutions involving ethical standard setting, legal regulation and institutional reform. </P>
<P>The researchers and institutions involved have very significant national and international collaborations with universities and other research institutions and with end-users in government, business, the professions and NGOs nationally and internationally. However, none of the previous networking activities were complete in terms of the disciplines, issues or subjects of governance and this new Network will allow the completion of disciplinary coverage and a coherent and comprehensive plan for focussed, problem-oriented research. <BR><BR><BR><STRONG>Related Research</STRONG><BR><FONT size=2><BR><A class="" href="http://www.ifac.org/" target=_top>The International Federation of Accounting</A> has undertaken a wide-ranging research project into ethics education in the worldwide accountancy profession. It is designed to stimulate discussion and debate on the subject of ethics education. <EM>(Papers at top of page)</EM></P></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN>
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