Ethical Issues in Accounting

Ethical Issues in Accounting

by John Blake
     
 

ISBN-10: 0415171725

ISBN-13: 9780415171724

Pub. Date: 10/15/1998

Publisher: Taylor & Francis

Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant.
The book covers the ethical implications of several aspects of accounting:

• ethics and taxation

• creative accounting

• ethics in accounting

…  See more details below

Overview

Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant.
The book covers the ethical implications of several aspects of accounting:

• ethics and taxation

• creative accounting

• ethics in accounting regulation

• ethical dilemmas in the public sector

• whistleblowing

• various aspects of social accounting, including environmental accounting.
The fitness of the accounting profession as guardians of accounting and auditing ethics is also discussed in detail.

Product Details

ISBN-13:
9780415171724
Publisher:
Taylor & Francis
Publication date:
10/15/1998
Series:
Professional Ethics Series
Pages:
224
Product dimensions:
5.50(w) x 8.50(h) x 0.63(d)

Table of Contents

List of illustrations
Notes on contributors
Series editor's preface
Introduction1
1The Ethics of Accounting Regulation6
2The Ethics of Creative Accounting24
3The Accountant as Whistleblower41
4Assumptions, Values and Principles: Accounting in the Public Services63
5Taxation and Ethical Issues82
6The Professional Accounting Bodies as the Guardians of Accounting and Auditing Ethics98
7The Partisanship of the Accountancy Bodies: Some Observations118
8Ethical Issues and the Auditor138
9A Model for Ethical Education in Accounting153
10Values and Accounting: Divergences in Ethical Thinking on Accounting for the Environment170
11Corporate Social Reporting: An Ethical Practice?184
Index200

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