Recently there has been increased attention paid to the behaviour of those who call themselves professionals. The idea of acceptable professional conduct incorporates the expectations of a number of groups affected by the activities of professionals. The framework of professional behaviour considered acceptable at a point in time is an equilibrium among these groups' expectations. This paper argues that shifts in the expectations of any of these groups will disturb this equilibrium. This process of disequilibrium and change leads to altered (...) views of professional behaviour. Professional misconduct or unprofessional behaviour, that is, the failure to meet expectations, is inherent in the underlying framework of a profession.The framework is applied to the public (chartered) accounting profession, where the interacting groups are accounting professionals, their clients and the general public. Current issues of debate about professional behaviour are identifiable as consequences of altered expectations about acceptable behaviour. Acceptable conduct has become misconduct (and vice versa) and written rules of conduct conflict with unwritten rules. (shrink)

The sociological models of functionalism and conflict are introduced and utilized to analyze professionalism in the accounting profession as it is manifest in the American Institute of Certified Public Accountant's Code of Conduct. Rule 203 of the Code and provisions of the Code related to the public interest are examined using semiotic analysis to determine if they are most consistent with the functionalist or conflict models. While the analysis does not address intent of the Code, it is determined that the (...) Code contains semantic defects which result in different interpretations of the Code to different readers. The defects found are most consistent with the conflict model of professionalism. This has implications for the public and for individuals within the profession, making the Code less useful to both groups. The defects are seen as a potential battleground for the self-interest vs the public interest orientation of the accounting profession. (shrink)

This paper investigates the regulation of ethical behavior of professionals. Ethical perceptions of South African professionals operating in the business community (specifically accountants, lawyers and engineers) concerning their need for and awareness of professional codes, and the frequency and acceptability of peer contravention of such codes were sought. The existence of conflict between corporate codes and professional codes was also investigated. Results, based on 217 replies, indicated that the professionals believe that codes are necessary and are relatively aware of the (...) contents of such codes. Despite these ethical tendencies, respondents (particularly lawyers) believe that their peers contravene their professional codes relatively often. No significant differences in ethical tendencies between professionals consulting to and those working in business were found. Many respondents were regulated by more than one code of ethics, but few experienced conflict between such codes. In the events of conflict occurring professionals chose to adhere to their professional code above others. (shrink)

Archival codes of ethics currently substitute lists of rules for moral guidance, possibly worsening a lack of societal respect for archives and archivists. This paper recommends the adoption of principal precepts to guide archivists in unfamiliar situations and to enhance the professionalization of archival enterprise. These principal precepts are confidentiality, dissociation, veracity, and "avoidance of the irreversible." Adoption of these precepts will move archival enterprise toward meriting the "Public Trust" and acceptance as a "trust profession.".