ABSTRACT Studies of the accounting profession increasingly suggest the alterability of ethical and moral boundaries over time and space. This study explores moral delineation in the British accountancy profession at a key juncture during its institutionalisation. The results of a micro-level investigation of the case of David Chadwick are presented. Chadwick, a major contributor to the organisation of the profession and a Member of Parliament, was found guilty of bribery in 1881, shortly after the formation of the Institute of Chartered Accountants in England and Wales. Highly publicised revelations of his misconduct appear, however, to have been received with indifference by the accountancy bodies to which he belonged. The study explores a number of possible explanations for this apparent disinterest at a time when the conduct of accounting professionals was under close scrutiny. It is suggested that in late Victorian Britain, bribery, though a criminal act, was seldom perceived as immoral and was therefore located outside the moral boundaries of the accounting profession.

中文翻译：

---

在早期会计职业中定位道德界限

摘要 对会计行业的研究越来越多地表明伦理和道德界限随时间和空间的变化。本研究探讨了英国会计职业在制度化过程中的关键时刻的道德界定。介绍了对大卫查德威克案件的微观调查结果。查德威克是该行业组织的主要贡献者和国会议员，他于 1881 年在英格兰和威尔士特许会计师协会成立后不久被判犯有贿赂罪。然而，他所属的会计机构似乎对他的不当行为的高度公开揭露无动于衷。当会计专业人士的行为受到严密审查时，该研究探讨了对这种明显不感兴趣的多种可能解释。有人提出，在维多利亚时代晚期的英国，贿赂虽然是一种犯罪行为，但很少被认为是不道德的，因此位于会计行业的道德界限之外。