Conflicting Discourse between Market Contemplations and Ethical Conduct: A Case of Professional Accounting Services

DOI: 10.5176/2251-2098_EMG16.6

Authors: Dr. Humayun Murshed

Abstract: This research is at its preliminary stage and focuses on understanding the nature of potential conflict between market consideration and professional ethics. Attempt has been made to position the research agenda in terms of ethical quest in marketing and professional code of conduct to be observed by professional accountants. Based on the preliminary empirical findings it can be derived that there are instances where professional and ethical requirements are compromised primarily due to market consideration and profit maximisation approach.

Keywords: accounting; professional service; ethics; marketing;