For the sake of serving the broader community: Sea piloting compared with auditing |
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| Institution: | 1. School of Business and Informatics, University College of Borås, SE-501 90, Borås, Sweden;2. GRI, School of Economics 5 and Commercial Law at Göteborg University, SE-405 30 Göteborg, Sweden;3. National Institute for Working Life, SE-831 40 Östersund, Sweden;4. Mid Sweden University, Department of Social Sciences, SE-831 40 Östersund, Sweden;1. Faculty of Economics and Social Sciences, University of Potsdam, August-Bebel-Str. 89, 14482 Potsdam, Germany;2. KPMG AG Wirtschaftsprüfungsgesellschaft, Klingelhöferstr. 18, 10785 Berlin, Germany;1. Polytechnic Institute of Santarém, Santarém, Portugal;2. Research Unit of Business Sciences (NECE-UBI) and Assistant Professor in Accounting at University of Beira Interior (UBI), Estrada do Sineiro, Covilhã, Portugal;1. Newcastle Business School, Faculty of Business and Law, University of Newcastle, Callaghan 2308, New South Wales, Australia;2. Department of Accounting, Taxation and Legal Studies in Business, Hofstra University, Hempstead, NY 11549, USA;1. Department of Accounting and Finance, University of Antwerp, Prinsstraat 13, 2000 Antwerp, Belgium;2. Hasselt University, KIZOK, Agoralaan, Building D, 3590 Diepenbeek, Belgium;3. KU Leuven – Thomas More, Research Group Accountancy and Taxation, Korte Nieuwstraat 33, 2000 Antwerp, Belgium;4. Department of Accountancy, Tilburg University, PO Box 90153, 5000 LE Tilburg, The Netherlands;1. Health Economics Research Group, Brunel University, Uxbridge, Middlesex, UB8 3PH, UK;2. Institute for Creative and Cultural Entrepreneurship, Goldsmiths, University of London, New Cross, London, SE14 6NW, UK |
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| Abstract: | Discussions concerning ethics and the auditing profession tend to end up in two different standpoints: create stronger regulations or increase individual morals. In this article we will argue for a third standpoint that emphasizes the importance of belonging to a community, to a broader society.The problem, as we see it, has to do with the separation of the aims of the auditing profession from those of the broader community that it is intended to serve. This is the result of the development of global auditing companies and standard-setting bodies that use bureaucratic control, regulatory frameworks, fragmentation and a codification of knowledge. Applying limited notions of community or virtue ethics on collectives like professions is of little help here since it tends to create self-justificatory professions disconnected from the broader society Neu D, T’aerien R. Remembering the past: ethics and the Canadian Chartered Accounting profession, 1911–1925. Critical Perspectives on Accounting 2000;11(2):193–212].In our argumentation for a wider mission on serving the broader community we use the concepts “occupational community” and “organization” van Maanen J, Barley SR. Occupational communities: cultures and controls in organizations. Research in Organizational Behavior 1984;6:287–365] together with the term “for-the-sake-of”. Actions taken “for-the-sake-of” has a point or meaning that is wider than what is good for the individual or limited community. We compare the auditing profession with the traditional sea piloting profession in Sweden, which is characterized by a strong occupational community and members who strive to act “for-the-sake-of” serving the broader society by facilitating safe sea travel. We wind up by discussing the possibilities the state, market and community have in encouraging acts “for-the-sake-of” serving the broader community. |
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