IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v23y2012i1p17-35.html
   My bibliography  Save this article

Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS

Author

Listed:
  • Paisey, Catriona
  • Paisey, Nicholas J.

Abstract

Professions typically develop disciplinary systems that allow them to caution, fine or expel members whose conduct falls below expected standards. The Institute of Chartered Accountants of Scotland (ICAS) has amended its disciplinary procedures following challenge under the UK's Human Rights Act 1998. This paper aims to explore the implications of the incorporation of a (human) rights’ framework on ICAS's professional discipline. Disciplinary procedures are located in the context of the nature of professions and professionalism. Human rights legislation relevant to professional discipline is examined and its impact in the context of the nature of rights in general, and human rights in particular, is explored. The ICAS disciplinary changes are discussed in the context of a Hohfeldian-type framework of a range of types of rights. ICAS's procedures are shown to be multifaceted and, when examined in terms of rights (and, where relevant, duties) provide added insight into the nature of accountancy's professional discipline, but deficiencies remain, with the public interest continuing to be subservient to the private interest of accountants and their professional body.

Suggested Citation

  • Paisey, Catriona & Paisey, Nicholas J., 2012. "Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 17-35.
    • Handle: RePEc:eee:crpeac:v:23:y:2012:i:1:p:17-35
    DOI: 10.1016/j.cpa.2011.11.008
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235411001523
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2011.11.008?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Canada, Joseph & Kuhn, J. Randel & Sutton, Steve G., 2008. "Accidentally in the public interest: The perfect storm that yielded the Sarbanes-Oxley act," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 987-1003.
    2. Willmott, Hugh, 1986. "Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 555-580, October.
    3. Prem Sikka, 2001. "Transparency and accountability of the professional accountancy bodies: some observations on the Canning and O'Dwyer paper," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 751-761.
    4. Mary Canning & Brendan O'Dwyer, 2006. "The influence of the “organisation” on the logics of action-pervading disciplinary decision making: The case of the Institute of Chartered Accountants in Ireland (ICAI)," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 17-46, January.
    5. Preston, Alistair M. & Cooper, David J. & Scarbrough, D. Paul & Chilton, Robert C., 1995. "Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 507-546, August.
    6. Dellaportas, Steven & Davenport, Laura, 2008. "Reflections on the public interest in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 1080-1098.
    7. Riotto, Joseph J., 2008. "Understanding the Sarbanes-Oxley Act—A valued added approach for public interest," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 952-962.
    8. Mary Canning & Brendan O'Dwyer, 2001. "Professional accounting bodies' disciplinary procedures: accountable, transparent and in the public interest?," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 725-749.
    9. Schaefer, James & Welker, Robert B., 1994. "Distinguishing characteristics of certified public accountants disciplined for unprofessional behavior," Journal of Accounting and Public Policy, Elsevier, vol. 13(2), pages 97-119.
    10. Mitchell, Austin & Sikka, Prem, 2004. "Accountability of the accountancy bodies: the peculiarities of a British accountancy body," The British Accounting Review, Elsevier, vol. 36(4), pages 395-414.
    11. Parker, Lee D., 1994. "Professional accounting body ethics: In search of the private interest," Accounting, Organizations and Society, Elsevier, vol. 19(6), pages 507-525, August.
    12. Mary Canning & Brendan O'Dwyer, 2006. "The influence of the “organisation” on the logics of action-pervading disciplinary decision making: The case of the Institute of Chartered Accountants in Ireland (ICAI)," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(6), pages 17-46, November.
    13. מחקר - ביטוח לאומי, 2006. "Summary for 2005," Working Papers 29, National Insurance Institute of Israel.
    14. Windsor, Carolyn & Warming-Rasmussen, Bent, 2009. "The rise of regulatory capitalism and the decline of auditor independence: A critical and experimental examination of auditors’ conflicts of interests," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 267-288.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Paisey, Catriona & Paisey, Nicholas J., 2020. "Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    2. Muhammad Azizul Islam & Chris J. Van Staden, 2022. "Modern Slavery Disclosure Regulation and Global Supply Chains: Insights from Stakeholder Narratives on the UK Modern Slavery Act," Journal of Business Ethics, Springer, vol. 180(2), pages 455-479, October.
    3. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Paisey, Catriona & Paisey, Nicholas J., 2020. "Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    2. Mataira, Kelvin & Van Peursem, Karen A., 2010. "An examination of disciplinary culture: Two professional accounting associations in New Zealand," Accounting forum, Elsevier, vol. 34(2), pages 109-122.
    3. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
    4. Devan Mescall & Fred Phillips & Regan N. Schmidt, 2017. "Does the Accounting Profession Discipline Its Members Differently After Public Scrutiny?," Journal of Business Ethics, Springer, vol. 142(2), pages 285-309, May.
    5. Saeed Askary & Marc Olynyk, 2006. "Public Interest, Ethics, and the Balanced Scorecard: Implications for the Accounting Profession," Australian Accounting Review, CPA Australia, vol. 16(38), pages 51-58, March.
    6. J. Gregory Jenkins & Velina Popova & Mark D. Sheldon, 2018. "In Support of Public or Private Interests? An Examination of Sanctions Imposed Under the AICPA Code of Professional Conduct," Journal of Business Ethics, Springer, vol. 152(2), pages 523-549, October.
    7. Laura Davenport & Steven Dellaportas, 2009. "Interpreting the Public Interest: A Survey of Professional Accountants," Australian Accounting Review, CPA Australia, vol. 19(1), pages 11-23, March.
    8. Maroun, Warren & Solomon, Jill, 2014. "Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?," Accounting forum, Elsevier, vol. 38(2), pages 109-121.
    9. AnnMarie Bennett & Breda Murphy, 2017. "The Tax Profession: Tax Avoidance and the Public Interest," Economics Department Working Paper Series n286-17.pdf, Department of Economics, National University of Ireland - Maynooth.
    10. Mary Canning & Brendan O'Dwyer, 2006. "The influence of the “organisation” on the logics of action-pervading disciplinary decision making: The case of the Institute of Chartered Accountants in Ireland (ICAI)," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 17-46, January.
    11. Loréa Baïada-Hirèche & Ghislaine Garmilis, 2016. "Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison," Journal of Business Ethics, Springer, vol. 139(4), pages 639-659, December.
    12. Céline Baud & Marion Brivot & Darlene Himick, 2021. "Accounting Ethics and the Fragmentation of Value," Journal of Business Ethics, Springer, vol. 168(2), pages 373-387, January.
    13. Lisa Baudot & Robin W. Roberts & Dana M. Wallace, 2017. "An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making," Journal of Business Ethics, Springer, vol. 142(2), pages 203-220, May.
    14. O’Regan, Philip & Killian, Sheila, 2014. "‘Professionals who understand’: Expertise, public interest and societal risk governance," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 615-631.
    15. Brendan O'Dwyer & Mary Canning, 2008. "On professional accounting body complaints procedures," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(5), pages 645-670, June.
    16. Ariela Caglio & Mara Cameran, 2017. "Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 1-27, March.
    17. Dellaportas, Steven & Davenport, Laura, 2008. "Reflections on the public interest in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 1080-1098.
    18. Walker, Stephen P., 2017. "Accountants and the pursuit of the national interest: A study of role conflict during the First World War," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 47(C), pages 8-25.
    19. Chua, W. F. & Poullaos, C., 1998. "The dynamics of "closure" amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886-1903," Accounting, Organizations and Society, Elsevier, vol. 23(2), pages 155-187, February.
    20. Dillard, Jesse & Vinnari, Eija, 2017. "A case study of critique: Critical perspectives on critical accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 88-109.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:23:y:2012:i:1:p:17-35. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.