Focuses on Clemson University’s failed attempt to introduce a code of ethics. Looks at the flaws in the State’s Code of Ethics, and considers the limitations of such a code and the alienation which it can cause. Concludes that, rather than developing a new set of codes, greater emphasis...

With the formation of the International Accounting Standards Committee in the 1970s the natural progression in the 1980s was to bring together developing and underdeveloped nations in the path towards standardization. What the standard‐setting body wished to do was to introduce these countries...