Thus, the AICPA Code places “the public interest” as a central metaphor in its
rhetorical expression about itself. The AICPA defines the public interest specifically as:
If we assume, for a moment, that the AICPA Code of Conduct operates within a
“neo-liberal ideology,”[2] then the notion of relying on the objectivity and integrity of
certified public accountants to maintain the orderly functioning of commerce would be
viewed as consistent with the code’s rhetorical claims about serving “the public
interest,” if the public interest is defined as maintaining the orderly functioning of
commerce. From a different ideological perspective, such as a “liberal social democratic
perspective,”[3] the code might also be viewed as being consistent, in that an emphasis
on integrity in resolving social conflicts would be viewed as congruent with the
pragmatic aspects of a liberal social democratic perspective (Rorty, 1982; Merino, 1993).
Moreover, well-functioning capital markets might be seen as fostering the objectives of
social welfare that are important to a liberal social democratic perspective