Accounting and Business Ethics: An Introduction
Ken McPhail, Diane Walters, Accounting and Business Ethics: An Introduction
Routledge | 2009 | ISBN: 0415362350, 0415362369 | 240 pages | File type: PDF | 1,8 mb
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Despite the enormous impact of Enron on the accountingprofession, the general malaise amongst the profession more broadly,and the significant legislative and institutional reforms that havetaken place as a result, there are still surprisingly few textbooks onaccounting ethics.
This concise introductory text takes a broad view of ethics and accounting,taking into account contemporary social trends, such as globalizationand terrorism. Rather than delineating codes of professional conduct,this text pushes the reader towards an understanding of the nature ofethical dilemmas and the factors that influence the ways in whichaccountants frame ethical questions.
The book is divided into twoparts. The first part focuses on developing thinking about thedifferent kinds of ethical questions that could be posed in relation toaccounting. 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.