By Ken McPhail
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.
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Additional info for Accounting and Business Ethics: An Introduction
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.
Accounting and Business Ethics: An Introduction by Ken McPhail