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Betancur, H. D., Agudelo Vargas, M. V., & Vargas Gonzáles, C. A. (2023). Common Good and Public Interest in Accounting: An Institutional Perspective Based on John Searle’s Theory. Discusiones Filosóficas, 24(43), 137–168. https://doi.org/10.17151/difil.2023.24.43.7
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Authors
Héctor Darío Betancur
Universidad de Medellín
María Victoria Agudelo Vargas
Universidad Católica Luis AmigóCarlos Alberto Vargas Gonzáles
Universidad de MedellínAbstract
This article aims to examine the interplay between the common good and public interest as institutional facts through the lens of John Searle’s theory. It posits that these concepts should form the foundation of accounting knowledge and practice to foster a more equitable and inclusive society. While the public interest ought to direct efforts toward the common good, contemporary international accounting regulations have increasingly privatized this notion, aligning it with financial interests. The findings of this study indicate a pressing need to reconstruct the relationship between the common good and public interest within the field of accounting. Furthermore, it is incumbent upon accounting regulators to leverage and uphold the institutional fact of common
good/public interest by establishing both financial and non-financial objectives that serve not only stock investors but also broader stakeholder interests, thereby prioritizing communal and public welfare over individual gain. Central to this discussion is the concept of “trust,” which is nurtured by the development of institutions and normative frameworks that mitigate complexity and promote cooperation, serving as the cornerstone for social reality construction. This study adopts a qualitative paradigm and utilizes a hermeneutic approach alongside a systematic literature review methodology.
References
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Austin, John. Palabras y acciones: como hacer cosas con palabras. Paidós, 1971.
Baker, C. Richard. “What is the meaning of “the public interest”? Examining the ideology of the American public accounting profession”. Accounting,
Auditing & Accountability Journal, vol. 18, num. 5, 2005, pp. 690-703.
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Barry, John. “Green Political Theory.” Political Ideologies, Routledge, 2014, pp. 153-178.
Bartels, Larry M. “Uninformed Votes: Information Effects in Presidential Elections.” American Journal of Political Science, vol. 40, no. 2, 1996, pp. 194-230.
Baumgartner, Frank & Beth Leech. Basic interests: The importance of groups in politics and in political science. Princeton University Press, 1998.
Bedard, Jean. “The disciplinary process of the accounting profession: protecting the public or the profession? The Quebec experience”. Journal
of Accounting and Public Policy, vol. 20, num. 4-5, 2001, pp. 399-437.
Benditt, Theodore. “The Public Interest”. Philosophy and Public Affairs, vol. 2, num. 3, 1973, pp. 291-311.
Bentham, Jeremy. “Principles of the Civil Code”. The Works of Jeremy
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philosophy, Sage, 2017, pp. 151-164.
---. “Where it all starts: Lobbying, democracy and the public interest”. Journal of Public Affairs, vol. 20, num. 2, 2020, p. e2001. https://doi.
org/10.1002/pa.2001
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Bivins, Thomas H. “Public relations, professionalism, and the public interest”. Journal of Business Ethics, vol. 12, num. 2, 1993, pp. 117-26.
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Briloff, Abraham J. “Advances in Public Interest Accounting”. Accounting and the public interest, vol. 1, num. 1, 1986, pp. 1-14.
Canning, Mary & Brendan O’Dwyer. “Professional accounting bodies’ disciplinary procedures: accountable, transparent and in the public interest?”. The European Accounting Review, vol. 10, num. 4, 2001, pp.725-749. https://doi.org/10.1080/09638180127398
---. “A critique of the descriptive power of the private interest model of professional accounting ethics: an examination over time in the Irish
context”. Accounting Auditing and Accountability Journal, vol. 16, num. 2, 2003, pp. 159-185.
Capps, Benjamin, et al. Access to the UK Biobank Resource: Concepts of the Public Interest and the Public Good. Biobank, 2008.
Cassinelli, Carlos W. “Some reflections on the concept of the public interest”. Ethics, vol. 69, num. 1, 1958, pp. 48-61.
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Collins, Allison & Norm Schultz. “A critical examination of the AICPA code of professional conduct”. Journal of Business Ethics, vol. 14, num. 1, 1995, 31-41.
Colson, Robert. “CPA Independence, Present and Future.” The CPA Journal, vol. 74, no. 4, 2004, p. 80. Chua, Wai Fong. (1986). “Radical developments in accounting thought”. The Accounting Review, vol. 61, num. 4, 1986, pp. 601-632.
---. “Desarrollos radicales en el pensamiento contable”. Avances Interdisciplinarios para una Comprensión Crítica de la Contabilidad. Textos paradigmáticos de las corrientes Heterodoxas, Universidad Nacional de Colombia, 2009, pp. 37-78.
Dahl, Robert & Charles Lindblom. Politics, economics and welfare: Planning and politico-economic systems resolved into basic social processes. Harper & Brothers, 1953.
Dellaportas, Steven & Laura Davenport. “Reflections on the public interest in accounting”. Critical perspectives on accounting, vol. 19, num.7, 2008, pp. 1080-1098.
Dewey, John. The public and its problems. Holt Publishers, 1927.
Douglass, Bruce. “The common good and the public interest”. Political Theory, vol. 8, num. 1, 1980, pp. 103-117.
Flathman, Richard E. The public interest, an essay concerning the normative discourse of politics. John Wiley & Sons, 1966.
Frankel, Mark. “Professional codes: Why, how, and with what impact?”. Journal of Business Ethics, vol. 8, num. 2, 1989, pp. 109-115.
Freund, Ernst. Administrative powers over persons and property: A comparative survey. The University of Chicago Press, 1928.
García Mederos, Esteban. “Ludwig Wittgenstein, Investigaciones filosóficas, traducción, introducción y notas críticas de Jesús Padilla
Gálvez, Madrid, Editorial Trotta, 2017”. Tópicos, núm. 34, 2017, pp.121-125.
Gil, Jorge Manuel. “Contabilidad e Interés Público: Unas Palabras”. En Horizontes Plurales e Identitarios. Para recrear el pensamiento de la contabilidad, Editorial Granada, 2014, pp. 221-240.
Griffith, Ernest. “The ethical foundations of the public interest”. NOMOS: Am. Soc’y Pol. Legal Phil., vol. 5, 1962, p. 14.
Gómez, Mauricio. “Interés público y ejercicio de la contaduría pública: miradas al contexto internacional y aprendizaje para la profesión en Colombia”. Revista Unimar, vol. 28, núm. 2, 2010, pp. 77- 91.
Gunn, J. A. W. “Jeremy Bentham and the Public Interest”. Canadian Journal of Political Science, vol. 1, num. 4, 1968, pp. 398-413.
Gutmann, Amy & Dennis Thompson. Why deliberative democracy?. Princeton University Press, 2004. Habermas, Jürgen. Teoría de la acción comunicativa. Editorial Taurus, 1981.
---. Ciencia y técnica como “ideología”. Traducido por Manuel Jiménez Redondo y Manuel Garrido Giménez, Tecnos, 2009.
---. “La esfera de lo público”. Revista de Ciencias Sociales, núm. 1, 1986, pp. 7-10.
Henderson, Scott & Erin Henderson. “A Note on the public interest and ethical behaviour”. Australian Accounting Review, vol. 11, num. 3, 2001, pp. 68-72.
Hobbes, Thomas. Leviathan. Penguin, 1982.
Hobbes, Thomas, y Sarto, María Sofía. Leviatán: o la materia, forma y poder de una república, eclesiástica y civil. Sarpe, 1983.
Ihlen, Øyvind, et al. (2018). Framing “the public interest”: Comparing public lobbying campaigns in four European states. The Journal of Public Interest Communications, vol. 2, num. 1, 2018.
Johnston, Jane. Public Relations and the Public Interest. Routledge, 2016.
Kant, Immanuel. Crítica de la razón pura. Porrúa, 1977.
---. Theoretical Philosophy, 1755–1770 Cambridge University Press, 2003.
---. Crítica de la razón práctica. Editorial Verbum, 2020.
Keys, Mary. Aquinas, Aristotle, and the Promise of the Common Good. Cambridge University Pres, 2006.
Kempshall, Matthew. The Common Good in Late Medieval Political Thought. Clarendon Press, 1999.
Latour, Bruno. Jamais fomos modernos. Editora 34, 1994.
---. Reassembling the Social. An Introduction to Actor-Network-Theory. Oxford University Press, 2005.
Lindblom, Cristi & Robert Ruland. “Functionalist and Conflict Views of AICPA Code of Conduct: Public Interest vs. Self Interest”. Journal of Business Ethics, vol. 16, 1997, pp. 573-582.
Lippmann, Walter. Essays in the public philosophy. Little Brown and Company, 1955.
Luhmann, Niklas. Sistemas sociales. Anthropos, 1998.
---. La sociedad de la sociedad. Herder, 2007.
MacIntyre, Alasdair. The Virtues of Practice Against the Efficiency of Institutions. Laws, Goods and Virtues: Medieval Resources for Modern Conflicts. Agnes Cuming Lectures in Philosophy. University College, 1994.
Mill, John Stuart. Sobre la libertad; capítulos sobre el socialismo y otros escritos. Orbis, 1985.
Mitchell, Austin. “Ethical statements as smokescreens for sectional interests: The case of the UK accountancy profession”. Journal of Business Ethics, vol. 13, 1994, pp. 39-51.
Oppenheim, Félix. E. “Self-Interest and Public Interest.” Political Theory, vol. 3, no. 3, 1975, pp. 259-276.
Rawls, John. Political liberalism. Columbia University Press, 1993.
Rojas, William y Andrés Mauricio Sánchez. (2021). Pensando la Contaduría Pública en su ejercicio profesional: contextos y presupuestos. Innovar, vol. 31, núm. 80, 2021, pp. 141-152.
Ross, David. Teoría de las ideas de Platón. Cátedra, 1986. Rousseau, Jean-Jacques. El contrato social, o Principios del Derecho político, 1832.
Rousseau, Jean-Jacques, et al. The Social Contract and the Discourses. E.P.Dutton, 1950.
Searle, John. La construcción de la realidad social. Paidós, 1997.
---. Un ensayo en la filosofía de la mente. Tecnos, 1992
---. Mente, lenguaje y sociedad. Madrid: Alianza Editorial, 2001.
---. Making the social world: The structure of human civilization. Oxford University Press, 2010.
Schubert, Glendon. “’The public interest’ in administrative decisionmaking: Theorem, theosophy, or theory?”. The American Political Science Review, vol. 51, num. 2, 1957, pp. 346-368.
Sikka, Prem, et al. “Guardians of knowledge and public interest: evidence and issues of accountability in the UK accountancy profession”. Accounting Auditing and Accountability Journal, vol. 2, num. 2, 1989, pp.47-71.
Simm, Kadri. “The concepts of common good and public interest: From Plato to biobanking”. Cambridge Quarterly of Healthcare Ethics, vol. 20, num. 4, 2011, pp. 554-562.
Smith, Thomas. “Aristotle on the Conditions for and Limits of the Common Good”. American Political Science Review, vol. 93, num. 3, 1999,
pp. 625-636.
Sorauf, Frank. “The public interest reconsidered”. The Journal of Politics, vol. 19, num. 4, 1957, pp. 616-639.
Sturm, Susan. “A Normative Theory of Public Law Remedies.” Georgetown Law Journal, vol. 79, 1990, pp. 1355-1400.
Sulmasy, Daniel. “Four Basic Notions of the Common Good”. St. John’s Law Review, vol. 75, 2001, pp. 303-311.
Sunder, Shyam. Teoría de la contabilidad y el control. Universidad Nacional de Colombia, 2005.
Tinker, Tony, et al. Falling down the hole in the middle of the road: political quietism in corporate social reporting. Accounting, Auditing &
Accountability Journal, vol. 4, num. 2, 1991.
Tönnies, Ferdinand (2001). Tönnies: Community and Civil Society. Cambridge University Press, 2001.
Williams, Paul. “Recovering accounting as a worthy endeavor”. Critical Perspectives on Accounting, vol. 15, num. 4-5, 2004, pp. 513-517.
Willmott, Hugh C. “Serving the public interest? A critical analysis of a professional claim”. The accounting profession and power, edited by David J. Cooper & Trevor M. Hopper, Palgrave, 1990, pp. 315-331.
Willmott, Hugh C., et al. “Maintaining self-regulation: making ‘interests’ coincide in discourses on the governance of the ICAEW”. Accounting Auditing and Accountability Journal, vol. 6, num. 1, 1993, pp. 68-93.
Young, Joni. “Making up users”. Accounting, Organizations and Society, vol. 31, num. 6, 2006, pp. 579-600.
Zarecor, William. “The public interest and political theory”. Ethics, vol.69, num. 4, 1959, pp. 277-280.
Zeff, Stephen. “How the U.S. Accounting Profession got where it is today: Part I”. Accounting Horizons, vol. 17, num. 3, 2003, pp.189-205.
---. “How the U.S. Accounting Profession got where it is today: Part II”. Accounting Horizons, vol. 17, num. 4, 2003, pp. 267-286.
Abels, Michael. Policy making in the public interest: A text and workbook for local government. Routledge, 2017.
Abercrombie, Nicholas, et al. The Penguin dictionary of sociology. Penguin Books, 2006.
Anthony, Gordon. “Public interest and the three dimensions of judicial review”. Legal Quarterly, vol. 64, num. 2, 2013, pp. 125-142.
Ariail, Donald, Smith, Katherine.Taken, y Smith, L. Murphy. “Do United States Accountants’ Personal Values Match the Profession’s Values (Ethics Code)?” Accounting, Auditing & Accountability Journal, vol. 33, no. 5, 2020, pp. 1047-1075.
Archel, Pablo. Teoría e investigación crítica en contabilidad. Un estudio de caso. AECA, 2007.
---. “Teoría e investigación contable crítica: un énfasis desde la economía política”. Ponencia presentada en el VII Simposio Nacional de investigación contable y Docencia, 2008.
Aristóteles. Política. Traducido por Manuela García Valdés. Editorial Gredos, 1988.
Austin, John. Palabras y acciones: como hacer cosas con palabras. Paidós, 1971.
Baker, C. Richard. “What is the meaning of “the public interest”? Examining the ideology of the American public accounting profession”. Accounting,
Auditing & Accountability Journal, vol. 18, num. 5, 2005, pp. 690-703.
Barry, Brian. “El interés público.” Filosofía Política, editado por Anthony Quinton, Fondo de Cultura Económica, 1974. [originalmente publicado
en 1964].
Barry, John. “Green Political Theory.” Political Ideologies, Routledge, 2014, pp. 153-178.
Bartels, Larry M. “Uninformed Votes: Information Effects in Presidential Elections.” American Journal of Political Science, vol. 40, no. 2, 1996, pp. 194-230.
Baumgartner, Frank & Beth Leech. Basic interests: The importance of groups in politics and in political science. Princeton University Press, 1998.
Bedard, Jean. “The disciplinary process of the accounting profession: protecting the public or the profession? The Quebec experience”. Journal
of Accounting and Public Policy, vol. 20, num. 4-5, 2001, pp. 399-437.
Benditt, Theodore. “The Public Interest”. Philosophy and Public Affairs, vol. 2, num. 3, 1973, pp. 291-311.
Bentham, Jeremy. “Principles of the Civil Code”. The Works of Jeremy
Bentham, Volume 1, edited by John Bowering, William Tait, 1843.
---. An Introduction to the Principles of Morals and Legislation. Clarendon Press, 1996.
Bitonti, Alberto. “Expanding the boundaries: Public affairs and its relationship with other key disciplines”. Public affairs and political
philosophy, Sage, 2017, pp. 151-164.
---. “Where it all starts: Lobbying, democracy and the public interest”. Journal of Public Affairs, vol. 20, num. 2, 2020, p. e2001. https://doi.
org/10.1002/pa.2001
Bentham, Jeremy. An Introduction to the Principles of Morals and Legislation. Eds. Burns, J.H., y Hart, H. Clarendon Press, 1996. [originalmente
publicado en 1789].
Bivins, Thomas H. “Public relations, professionalism, and the public interest”. Journal of Business Ethics, vol. 12, num. 2, 1993, pp. 117-26.
Bozeman, Barry. Public Values and Public Interest: Counterbalancing Economic Individualism. Georgetown University press, 2007.
Briloff, Abraham J. “Advances in Public Interest Accounting”. Accounting and the public interest, vol. 1, num. 1, 1986, pp. 1-14.
Canning, Mary & Brendan O’Dwyer. “Professional accounting bodies’ disciplinary procedures: accountable, transparent and in the public interest?”. The European Accounting Review, vol. 10, num. 4, 2001, pp.725-749. https://doi.org/10.1080/09638180127398
---. “A critique of the descriptive power of the private interest model of professional accounting ethics: an examination over time in the Irish
context”. Accounting Auditing and Accountability Journal, vol. 16, num. 2, 2003, pp. 159-185.
Capps, Benjamin, et al. Access to the UK Biobank Resource: Concepts of the Public Interest and the Public Good. Biobank, 2008.
Cassinelli, Carlos W. “Some reflections on the concept of the public interest”. Ethics, vol. 69, num. 1, 1958, pp. 48-61.
Carey, John L. CPA plans for the future. American Institute of Certified Public Accountants, 1965.
Cochran, Clarke E. “Political science and ‘the public interest’”. The Journal of Politics, vol. 36, num. 2, 1974, pp. 327-355.
Collins, Allison & Norm Schultz. “A critical examination of the AICPA code of professional conduct”. Journal of Business Ethics, vol. 14, num. 1, 1995, 31-41.
Colson, Robert. “CPA Independence, Present and Future.” The CPA Journal, vol. 74, no. 4, 2004, p. 80. Chua, Wai Fong. (1986). “Radical developments in accounting thought”. The Accounting Review, vol. 61, num. 4, 1986, pp. 601-632.
---. “Desarrollos radicales en el pensamiento contable”. Avances Interdisciplinarios para una Comprensión Crítica de la Contabilidad. Textos paradigmáticos de las corrientes Heterodoxas, Universidad Nacional de Colombia, 2009, pp. 37-78.
Dahl, Robert & Charles Lindblom. Politics, economics and welfare: Planning and politico-economic systems resolved into basic social processes. Harper & Brothers, 1953.
Dellaportas, Steven & Laura Davenport. “Reflections on the public interest in accounting”. Critical perspectives on accounting, vol. 19, num.7, 2008, pp. 1080-1098.
Dewey, John. The public and its problems. Holt Publishers, 1927.
Douglass, Bruce. “The common good and the public interest”. Political Theory, vol. 8, num. 1, 1980, pp. 103-117.
Flathman, Richard E. The public interest, an essay concerning the normative discourse of politics. John Wiley & Sons, 1966.
Frankel, Mark. “Professional codes: Why, how, and with what impact?”. Journal of Business Ethics, vol. 8, num. 2, 1989, pp. 109-115.
Freund, Ernst. Administrative powers over persons and property: A comparative survey. The University of Chicago Press, 1928.
García Mederos, Esteban. “Ludwig Wittgenstein, Investigaciones filosóficas, traducción, introducción y notas críticas de Jesús Padilla
Gálvez, Madrid, Editorial Trotta, 2017”. Tópicos, núm. 34, 2017, pp.121-125.
Gil, Jorge Manuel. “Contabilidad e Interés Público: Unas Palabras”. En Horizontes Plurales e Identitarios. Para recrear el pensamiento de la contabilidad, Editorial Granada, 2014, pp. 221-240.
Griffith, Ernest. “The ethical foundations of the public interest”. NOMOS: Am. Soc’y Pol. Legal Phil., vol. 5, 1962, p. 14.
Gómez, Mauricio. “Interés público y ejercicio de la contaduría pública: miradas al contexto internacional y aprendizaje para la profesión en Colombia”. Revista Unimar, vol. 28, núm. 2, 2010, pp. 77- 91.
Gunn, J. A. W. “Jeremy Bentham and the Public Interest”. Canadian Journal of Political Science, vol. 1, num. 4, 1968, pp. 398-413.
Gutmann, Amy & Dennis Thompson. Why deliberative democracy?. Princeton University Press, 2004. Habermas, Jürgen. Teoría de la acción comunicativa. Editorial Taurus, 1981.
---. Ciencia y técnica como “ideología”. Traducido por Manuel Jiménez Redondo y Manuel Garrido Giménez, Tecnos, 2009.
---. “La esfera de lo público”. Revista de Ciencias Sociales, núm. 1, 1986, pp. 7-10.
Henderson, Scott & Erin Henderson. “A Note on the public interest and ethical behaviour”. Australian Accounting Review, vol. 11, num. 3, 2001, pp. 68-72.
Hobbes, Thomas. Leviathan. Penguin, 1982.
Hobbes, Thomas, y Sarto, María Sofía. Leviatán: o la materia, forma y poder de una república, eclesiástica y civil. Sarpe, 1983.
Ihlen, Øyvind, et al. (2018). Framing “the public interest”: Comparing public lobbying campaigns in four European states. The Journal of Public Interest Communications, vol. 2, num. 1, 2018.
Johnston, Jane. Public Relations and the Public Interest. Routledge, 2016.
Kant, Immanuel. Crítica de la razón pura. Porrúa, 1977.
---. Theoretical Philosophy, 1755–1770 Cambridge University Press, 2003.
---. Crítica de la razón práctica. Editorial Verbum, 2020.
Keys, Mary. Aquinas, Aristotle, and the Promise of the Common Good. Cambridge University Pres, 2006.
Kempshall, Matthew. The Common Good in Late Medieval Political Thought. Clarendon Press, 1999.
Latour, Bruno. Jamais fomos modernos. Editora 34, 1994.
---. Reassembling the Social. An Introduction to Actor-Network-Theory. Oxford University Press, 2005.
Lindblom, Cristi & Robert Ruland. “Functionalist and Conflict Views of AICPA Code of Conduct: Public Interest vs. Self Interest”. Journal of Business Ethics, vol. 16, 1997, pp. 573-582.
Lippmann, Walter. Essays in the public philosophy. Little Brown and Company, 1955.
Luhmann, Niklas. Sistemas sociales. Anthropos, 1998.
---. La sociedad de la sociedad. Herder, 2007.
MacIntyre, Alasdair. The Virtues of Practice Against the Efficiency of Institutions. Laws, Goods and Virtues: Medieval Resources for Modern Conflicts. Agnes Cuming Lectures in Philosophy. University College, 1994.
Mill, John Stuart. Sobre la libertad; capítulos sobre el socialismo y otros escritos. Orbis, 1985.
Mitchell, Austin. “Ethical statements as smokescreens for sectional interests: The case of the UK accountancy profession”. Journal of Business Ethics, vol. 13, 1994, pp. 39-51.
Oppenheim, Félix. E. “Self-Interest and Public Interest.” Political Theory, vol. 3, no. 3, 1975, pp. 259-276.
Rawls, John. Political liberalism. Columbia University Press, 1993.
Rojas, William y Andrés Mauricio Sánchez. (2021). Pensando la Contaduría Pública en su ejercicio profesional: contextos y presupuestos. Innovar, vol. 31, núm. 80, 2021, pp. 141-152.
Ross, David. Teoría de las ideas de Platón. Cátedra, 1986. Rousseau, Jean-Jacques. El contrato social, o Principios del Derecho político, 1832.
Rousseau, Jean-Jacques, et al. The Social Contract and the Discourses. E.P.Dutton, 1950.
Searle, John. La construcción de la realidad social. Paidós, 1997.
---. Un ensayo en la filosofía de la mente. Tecnos, 1992
---. Mente, lenguaje y sociedad. Madrid: Alianza Editorial, 2001.
---. Making the social world: The structure of human civilization. Oxford University Press, 2010.
Schubert, Glendon. “’The public interest’ in administrative decisionmaking: Theorem, theosophy, or theory?”. The American Political Science Review, vol. 51, num. 2, 1957, pp. 346-368.
Sikka, Prem, et al. “Guardians of knowledge and public interest: evidence and issues of accountability in the UK accountancy profession”. Accounting Auditing and Accountability Journal, vol. 2, num. 2, 1989, pp.47-71.
Simm, Kadri. “The concepts of common good and public interest: From Plato to biobanking”. Cambridge Quarterly of Healthcare Ethics, vol. 20, num. 4, 2011, pp. 554-562.
Smith, Thomas. “Aristotle on the Conditions for and Limits of the Common Good”. American Political Science Review, vol. 93, num. 3, 1999,
pp. 625-636.
Sorauf, Frank. “The public interest reconsidered”. The Journal of Politics, vol. 19, num. 4, 1957, pp. 616-639.
Sturm, Susan. “A Normative Theory of Public Law Remedies.” Georgetown Law Journal, vol. 79, 1990, pp. 1355-1400.
Sulmasy, Daniel. “Four Basic Notions of the Common Good”. St. John’s Law Review, vol. 75, 2001, pp. 303-311.
Sunder, Shyam. Teoría de la contabilidad y el control. Universidad Nacional de Colombia, 2005.
Tinker, Tony, et al. Falling down the hole in the middle of the road: political quietism in corporate social reporting. Accounting, Auditing &
Accountability Journal, vol. 4, num. 2, 1991.
Tönnies, Ferdinand (2001). Tönnies: Community and Civil Society. Cambridge University Press, 2001.
Williams, Paul. “Recovering accounting as a worthy endeavor”. Critical Perspectives on Accounting, vol. 15, num. 4-5, 2004, pp. 513-517.
Willmott, Hugh C. “Serving the public interest? A critical analysis of a professional claim”. The accounting profession and power, edited by David J. Cooper & Trevor M. Hopper, Palgrave, 1990, pp. 315-331.
Willmott, Hugh C., et al. “Maintaining self-regulation: making ‘interests’ coincide in discourses on the governance of the ICAEW”. Accounting Auditing and Accountability Journal, vol. 6, num. 1, 1993, pp. 68-93.
Young, Joni. “Making up users”. Accounting, Organizations and Society, vol. 31, num. 6, 2006, pp. 579-600.
Zarecor, William. “The public interest and political theory”. Ethics, vol.69, num. 4, 1959, pp. 277-280.
Zeff, Stephen. “How the U.S. Accounting Profession got where it is today: Part I”. Accounting Horizons, vol. 17, num. 3, 2003, pp.189-205.
---. “How the U.S. Accounting Profession got where it is today: Part II”. Accounting Horizons, vol. 17, num. 4, 2003, pp. 267-286.
