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A History of the Codified Discourse in the Regulatory/Ethical Structure of the US Public Accounting Profession
C. Richard Baker,
Adelphi University
ABSTRACT. This paper examines the history of the regulatory/ethical structure of the public accounting profession as a form of “codified discourse”. While the code of ethics has been the primary way that the discourse of the profession has been communicated to its members, the code has been modified a number of times since the late 19th century. Despite these changes, its primary purpose has been to regulate accounting practice rather than to enhance the ethical behavior of accountants. Extending Preston, et al. (1995) and Beets (1999), we contend that the changes to the code have been prompted by market forces and the accounting profession’s desire to expand its scope of its services. We also demonstrate that the codified discourse of the profession is best found in the self-forming practices that commence early in the career of a prospective accountant and which shape the prospective accountant into an idealized ethical being; not an ethical being who complies with a code of ethics.
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