Accounting and business ethics : an introduction

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Title:

Author:

McPhail, Ken.

ISBN:

9780415362368

9780415362351

9780203012628

Personal Author:

McPhail, Ken.

Publication Information:

New York, NY : Routledge, 2009.

Physical Description:

xii, ,225 p. ; 24 cm.

Contents:

Introduction -- Descriptive perspectives on accounting ethics -- Normative perspectives on accounting ethics -- Political moral philosophy & accounting ethics -- Post & new modern perspectives on accounting ethics -- The function of accounting & the morality of the market -- The ethics of being a professional accountant -- The ethics of international accounting -- Ethics, intellectual capital & accounting reporting.

Subject Term:

Accountants -- Professional ethics.

Accounting -- Moral and ethical aspects.

Business ethics.

Added Author:

Walters, Diane.

Copies:

Available:*

Library	Material Type	Item Barcode	Shelf Number	Copy	Status
Searching... 1:IIEMSA	1:GEN-BOOK	33168025493988	174.4 M172A 2009	1	Searching... Unknown

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Summary

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.