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AAAseeAmerican AccountingAssociationAARFseeAustralianAccountingResearch Foundationabuse of market power 250–2
ACCC Immunity Policy for CartelConduct253ACCC v. Metcash Trading Ltd(2011)252acceptable level 68accountability 194, 324accou

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se of market power 250–2

level 68accountability 194, 324accountants 1, 3, 39, 46, 83, 140–1accounting work environments25–32enlightened self-interest 6ethical issues encoun

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ened self-interest 6ethical issues encountered by 46examples of ethical failures by 95–9as external advisers to SMEs 26–7key professional relationships

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SMEs 26–7key professional relationships 24public interest or self-interest 3–6reasons for misconduct 47relationships and roles 24–5responses to ethic

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ionships and roles 24–5responses to ethical challenges 47responsible decision making 3–9accountingimpacts of higher levels ofdepreciation 32–3impac

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of higher levels ofdepreciation 32–3impacts of lower levels of depreciation33–4restoring credibility to 36–7role of 309–12social impact of 32–4standard

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e of 309–12social impact of 32–4standards 331–2work environment 48–51accounting boards 4accounting entrepreneurialism 6–8accounting firm regu

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repreneurialism 6–8accounting firm regulation 19–20accounting for sustainability 336accounting information 3accounting profession 3, 22application

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3accounting profession 3, 22application of professional judgment16–17attributes of 12–18co-regulation of 14–15code of ethics 15–16community serv

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Introduction 3
1.1  Public interest or self-interest? 3 Responsible decision making 3
1.2  Enlightened self-interest 6
1.3  Ideals of accounting — entrepreneurialism and professionalism
1.4  What is a profession? 8 Self-regulation 9From self-regulation to a co-regulatory process 10
1.5  What is a professional? 10
1.6  The accounting profession — the ‘traditional’ view and the ‘market control’ view 11
1.7  Trust and professions 11

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ulatory process 10

rol’ view 11

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