Accounting and Business Ethics

Accounting and Business Ethics

by Ken McPhail, Diane Walters
     
 

Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics.

This concise introductory text takes a broad view of ethics

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Overview

Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics.

This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions.

The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project.

Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.

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Product Details

ISBN-13:
9780415362368
Publisher:
Taylor & Francis
Publication date:
07/14/2009
Edition description:
New Edition
Pages:
240
Product dimensions:
6.10(w) x 9.10(h) x 0.60(d)

Table of Contents

Part I 1. Introduction 2. Descriptive Perspectives on Accounting Ethics 3. Normative Perspectives on Accounting Ethics 4. Political Moral Philosophy and Accounting Ethics 5. Post and New Modern Perspectives on Accounting Ethics Part II 6. The Function of Accounting and the Morality of the Market 7. The Ethics of Being a Professional Accountant 8. The Ethics of International Accounting 9. Ethics, Intellectual Capital and Accounting Reporting

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