2021年第一學(xué)期澳洲注冊(cè)會(huì)計(jì)師考試EG《道德與治理》知識(shí)點(diǎn)：Module1  ENLIGHTENED SELF-INTEREST

Module1  ENLIGHTENED SELF-INTEREST

Inevitably, in a market economy, the economic self-interest of a profession will be an important driver of behaviour. However, this should never be allowed to outweigh the primary commitment to the public interest. The term ‘enlightened self-interest’ suggests that both purposes may be served together; that is, it is possible to be committed to the public interest and yet possess a degree of self-interest. The phrase sometimes employed is ‘doing well by doing good’.

But, if enlightened self-interest leads to actions that are purely self-interested with no benefit to other parties such as clients, this is not acceptable professional behaviour. There is a careful balance to be maintained between serving the public interest and pursuing self-interest, and it is the public interest that is paramount. Can the public interest and self-interest really be integrated in a form of enlightened self-interest?

This concept of enlightened self-interest is described by Lee (1995) as protecting the public interest in a self-interested way, and is explained in the following quote, which shows how enlightened self-interest and the public interest may be integrated.

The accounting profession would account for its existence in relation to the efficiency benefits for society as a whole, arising from the existence of an institutionally organised body of accounting knowledge . . . In return for their monopoly position concerning the right to practise particular accountancy and auditing functions, accountants would see themselves as serving the public interest (Robson & Cooper 1990, p. 379).

We explore this concept again in module 5 in relation to a different question — why organisations make the commitment to produce sustainability information and reports.

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