New PDF release: Accounting and Business Ethics: An Introduction

By Ken McPhail

ISBN-10: 0415362350

ISBN-13: 9780415362351

ISBN-10: 0415362369

ISBN-13: 9780415362368

Regardless of the big influence of various accounting scandals on the accounting career, the overall malaise among the career extra greatly, and the numerous legislative and institutional reforms that experience taken position for that reason, there are nonetheless strangely few textbooks on accounting ethics. This concise introductory textual content takes a extensive view of ethics and accounting, considering modern social developments, akin to globalization and terrorism. instead of delineating codes behavior, this article pushes the reader in the direction of an knowing of the character of moral dilemmas and the factors that effect the ways that accountants body moral questions. The publication is split into components. the 1st half makes a speciality of constructing brooding about the various forms of moral questions which may be posed on the subject of accounting. the second one half focuses extra explicitly on accounting perform, exploring the moral functionality of accounting when it comes to the marketplace economic climate, ethics with regards to the accounting occupation, and the ethics of the overseas accounting harmonization venture. Accounting and enterprise Ethics is a compact introduction aimed at either scholars and practitioners who are looking to comprehend extra in regards to the ethics of accounting.

Show description

Read Online or Download Accounting and Business Ethics: An Introduction PDF

Similar business ethics books

Read e-book online The Human Factor in Social Capital Management: The PDF

This publication is set the administration of social capital approaches as they're accomplished--understood, skilled and shaped--by owner-managers. the purpose of the e-book is to improve a deeper knowing of those administration methods, and thereby to give a contribution to a better congruence among lived social capital views and reviews, and theoretical and empirical literature.

Developing Positive Employment Relations: International - download pdf or read online

Providing a serious overview of the most conceptual debates referring to labour administration partnership and cooperation on the place of work, this ebook evaluates the hunt for confident employment kin in 5 nations. the supply of collective worker illustration, as a rule via exchange unions, is critical to so much definitions of labour administration partnership, and the purpose is to improve collaborative relationships among unions, employers and worker representatives for the ease all events.

On Ethics and Economics: Conversations with Kenneth J. Arrow by Kenneth J. Arrow, Kristen Renwick Monroe, Nicholas Monroe PDF

Half highbrow autobiography and half exposition of complicated but modern monetary rules, this vigorous dialog with popular student and public highbrow Kenneth J. Arrow makes a speciality of economics and politics in mild of heritage, present occasions, and philosophy besides. Reminding readers that economics is ready redistribution and hence approximately how we deal with one another, Arrow indicates that the intersection of economics and ethics is of shock not only to economists yet for the general public extra widely.

Additional info for Accounting and Business Ethics: An Introduction

Sample text

1990) ‘Accounting and society: A covenant desecrated’, Critical Perspectives on Accounting, 1: 5–30. Bruce, R. ’, Accountancy, May. L. (1994) ‘The business of public accounting’, CPA Journal, 64(8): 18–24. T. T. (1997) ‘Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession’, Journal of Business Ethics, 16: 1297–1309. M. ’, Accounting Education, 5(3): 207–217. A. , 19(5): 63–69. Gray, R. (2002) ‘Of messiness, systems and sustainability: Towards a more social and environmental finance and accounting’, British Accounting Review, 34(4): 357–386.

Rather, the lesson is that the concern over the ethics of individual professional accountants is not an isolated case but is mirrored across other professions also. This would perhaps hint at a broader crisis in professionalism that may be related to a perceptible shift in social attitudes towards the idea of professions (we will discuss the issue of professionalism in a later chapter) (see, for example, Low et al. 2008). 4 How the public rate the professions for honesty and integrity An opinion poll carried out by Gallup in 2005 asked members of the public in the US to rate the honesty and ethical standards of members of 21 professions on a five-point scale that ranged from ‘very high’ to ‘very low’.

1993) ‘Gender and the construction of the professional accountant’, Accounting, Organizations and Society, 18(6): 507–558. Ethics culture and contexts Boyce, G. (2008) ‘The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises’, Critical Perspectives on Accounting, 19: 255–290. J. (1992) ‘Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting’, Journal of Business Ethics, 11: 687–700. J. (1995) ‘Accountant ethics: A brief examination of neglected sociological dimensions’, Journal of Business Ethics, 14(2): 103–115.

Download PDF sample

Accounting and Business Ethics: An Introduction by Ken McPhail

by Kevin

Rated 4.48 of 5 – based on 7 votes