The chapter first draws concepts underlying legitimacy theory ( Suchman, 1995 ) to provide a basis to understand alternative approaches to the development of ethical cultures in global organization. The chapter then illustrates the institutionalization of Codes of Ethics through a...

This study explores auditors’ professional attitudes and behaviours. It tests the influence of public interest commitment, independence enforcement beliefs and organisational ethical culture on auditors’ acceptance of and engagement in practices that compromise their objectivity. The study...

The Franciscan Friar Luca Pacioli is considered the “father of accounting” because of his 1494 publication Summa de Arithmetrica, Geometrica, Proportioni et Proportionalita (Summa) which included a section double entry accounting. While accounting systems existed before Pacioli, he...