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【正文】 a profession provided by different mentators and there is no agreement as to which are the definitive ones, but there are many more than what Devonport implies (or states). Six of the most monly mentioned in these lists[2] are: (1) possession of a skill based on theoretical knowledge。 (2) provision of training and an education。 (3) testing of petence of members。 (4) organisation。 (5) adherence to a code of conduct。 and (6) altruistic service. It is interesting to note in all these discussions of professions that a mitment to public service and ethics is a dominant characteristic. In Thailand a Committee on Professional Ethics has a significant position in the organisation of the Thai Federation of Accounting Professions (FAP). Recently, amongst those interested in defining and working with professions in other parts of the world, the discussion has moved away from defining a profession to an interest in the power that professions have in societies. That is, the power of professionals to delimit and control their work. Traditionally, professionals have exercised a high degree of selfregulation free from external control. It has been argued that: . . . professions are exclusive occupational groups which exercise jurisdiction over particular areas of work. This jurisdiction is held to rest on the control of a moreorless abstract, esoteric and intellectual body of knowledge (Abbott in Kuper and Kuper, 2003, p. 677). To some, the status of a profession is more a reflection of selfinterest rather than public service. That is, maintaining control over entry in order to mand high material rewards. But, Samuels argues that ―the destructive consequences of untrammelled economic exploitation are held at bay by professionalism.... where service rather than profit bees the professional label‖ (Samuels, quoted by Longstaff, 1995, p. 3)。 is he right? In Australia, ethics are at present the responsibility of an Accounting Professional amp。 Ethical Standards Board Limited (APESB), and it is interesting to note that the first statement in its first section of its Code of Conduct states that: A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest. What is the public interest? Thus, societies tolerate such occupational grouping under the title of professions in the belief that the interests of the munity will be promoted。 in fact privileges are accorded professionals in return for social benefits. There is a social contract entered PAR 21,2 176 into of the sort first conceived by the 17th century English philosopher Thomas 6 Hobbes (see Russell, 1961, p. 535) and revived in the twentieth century in the work of the American philosopher John Rawls (1971). However, there are many problems in defining the public interest and all attempts will involve political considerations. Hobbes and his followers argued for strong governments capable of enforcing the social contract. However, today, we are not endeared to absolutist governments of the sort advocated by Hobbes or any other. In attempting to define the public interest, policy makers will have to balance munity and individual interest
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