Developing a Code of Ethics for the Swedish audit profession 1923 to 1994 - Juxtaposing the internal and external role of the Code
The purpose of this paper is to conduct an analysis of how the Code of Ethics has been used by FAR as a strategy in the history of the professionalization project of Swedish auditors from 1923-1994. Acknowledging the differences between professional development in the Anglo-Saxon countries and Continental Europe, the study contributes to nuance the theory of profession and deepen our knowledge of The paper presents an analysis of context within which FAR, the Swedish professional association representing accountants has developed and revised the Code of Ethics from 1923 to 1995. The purpose is to enhance our understanding of the choices made as to what ethical rules were verbalized or codified and the motivations behind the codification. Building on Birkett and Evans’ (2005) model for orga
