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The Public Interest from the Perspective of the Accounting and Auditing Profession: General Well-being vs. Private Benefit
[Veřejný zájem z pohledu účetní a auditorské profese: obecné blaho vs. soukromý prospěch]

Author

Listed:
  • Dana Kovanicová

Abstract

The concept of the public interest appears in various jurisdictions and professional standards, but most is not defined, because it is considered as difficult describable category. In contrast, the profession of accounting and auditors has available tool, how implement public interest in the practice within the meaning of the general welfare. It is (so far only in the form of the proposal) IFAC publication A Public Interest Framework for the Accountancy Profession, whose content is parsed. The contribution also draws attention to the other two institutions, which, in the case of the public interest, make activities to the sustainable development. Their outputs support organizations in their efforts in this area by means of publications ISO 26 000: 2010-Guidance on Social Responsibility and the OECD Principles of Corporate Governance.

Suggested Citation

  • Dana Kovanicová, 2011. "The Public Interest from the Perspective of the Accounting and Auditing Profession: General Well-being vs. Private Benefit [Veřejný zájem z pohledu účetní a auditorské profese: obecné blaho vs. sou," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(1), pages 6-18.
    • Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:1:id:93:p:6-18
    DOI: 10.18267/j.cfuc.93
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    More about this item

    Keywords

    Private Interest; Social Responsibility; Accountancy Profession; Veřejný zájem; Společenská odpovědnost; Účetní/auditorská profese;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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