Accounting and Business Ethics
Routledge – 2009 – 226 pages
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.
'A good introduction to accounting ethics from a broad, social context…the text would also provide a good introduction for accounting academics. Finally, this book would be useful for accounting standard setters, policy makers and others.' O. Scott Stovall, Abilene Christian University, USA in The International Journal of Accounting
Part I 1. Introduction 2. Descriptive Perspectives on Accounting Ethics 3. Normative Perspectives on Accounting Ethics 4. Political Moral Philosophy and Accounting Ethics 5. Post and New Modern Perspectives on Accounting Ethics Part II 6. The Function of Accounting and the Morality of the Market 7. The Ethics of Being a Professional Accountant 8. The Ethics of International Accounting 9. Ethics, Intellectual Capital and Accounting Reporting
Ken McPhail is Professor of Accounting at La Trobe University, Australia.
Diane Walters is a member of the Institute of Chartered Accountants in Scotland and a part-time lecturer at Heriot-Watt University, UK.