The Routledge Handbook of Accounting Ethics  book cover
1st Edition

The Routledge Handbook of Accounting Ethics

  • Available for pre-order. Item will ship after December 28, 2020
ISBN 9781138591967
December 28, 2020 Forthcoming by Routledge
440 Pages 15 B/W Illustrations

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Book Description

The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society.

As social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics, and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountant’s and accountings’ ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on from whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants, but a place where educators may spur the conversation along.

Table of Contents

List of Figures

List of Tables

List of Contributors


Taylor, Eileen Z. and Williams, Paul F.

Part 1 Historical Perspectives on Business and Accounting Ethics

1 History of Professional Accounting Ethics

Roberts, Diane H.

2 Historical Development of the Code of Ethics of the US Public Accounting Profession

Baker, C. Richard

3 In Our Time: Accountant Ethics and Historical Relativity

Fogarty, Timothy J.

Part 2 Alternative Perspectives for Thinking About Accounting Ethics

4 Virtue Ethics and the Accounting Profession

Neri, Marc Peter

5 Habermas and Discourse Ethics

Killian, Larita J.

6 Stories and Accounting Ethics

Reiter, Sara

7 Feminism and Ethics in Accounting: Emancipatory Perspectives

Lehman, Cheryl R.

Part 3 Religious Perspectives on Accounting Ethics

8 Use of Stories in the Jewish Talmud to Emphasize Substance over Form

Fischer, Dov and Friedman, Hershey H.

9 A Christian Accounting Ethic: God’s Image and Work Transform Our Image and Work

Stuebs, Martin and Thornton, John

10 Human Accountability and Divine Grace in the Qur’an: Perceived Through an Accounting Perspective

Al-Adeem, Khalid R., Curtis, Mary B. and Murtuza, Athar

Part 4 Topical Perspectives on Accounting Ethics

11 Ethics in Auditing

Papachristou, Georgios and Bekiaris, Michalis

12 Promoting a Stronger Ethical Focus in Management Accounting Research and Practice

Olczak, Wioleta and Roberts, Robin W.

13 Development and Analysis of Three Sustainability Initiatives

Bloom, Robert

14 Governmental Accounting Ethics: Providing Accountability to Maintain the Public Trust

Kelly, Patrick T.

15 Ethics and Accounting Information Systems

Dull, Richard B. and Schleifer, Lydia F.

16 Blockchain Technology in Accounting Information Systems: Intended and Unintended Consequences

Pennington, Robin R.

17 Ethical Considerations of Corporate Tax Avoidance: Diverging Perspectives from Different Stakeholders

Goldman, Nathan C. and Lewellen, Christina M.

18 Personal Tax Compliance: Ethical Decision-making in the Tax Context

Farrar, Jonathan, Massey, Dawn W. and Thorne, Linda

Part 5 Education and Accounting Ethics

19 The Role of Practical Wisdom in Accounting Ethics Education

Mintz, Steven M. and Miller, William F.

20 Ethics in Higher Education

Cheng, Christine, Schenck, Kristy and Flasher, Renee

21 Have Advanced Degrees Increased Ethical Professionalism for Auditors?

McKenna, Francine

22 A Business Practitioner’s Guide to Resolving Moral Dilemmas: Employing a Location Map to Define Boundaries of Permissible Behavior

Alles, Michael and Kraten, Michael

Part 6 Ethical Accountants and Ethical Accounting

23 An Examination of the Virtues of Accounting Exemplars

Kelly, Patrick T., Louwers, Timothy J. and Thornton, John

24 Investigating the Ethical Implications of Whistleblowing within Accounting

Davis, Phebian, Donnelly, Amy M. and Radtke, Robin R.

25 The Boundary Problem in a Surveillance Society: Moving Beyond Individual Ethics and Compliance

Moore, Louella

26 A Survey of Diversity Ethics in the Accounting Profession

Lenk, Margarita


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Eileen Z. Taylor, PhD, CPA, CFE is a Professor of Accounting in the Poole College of Management at North Carolina State University. Her teaching and research focus on whistleblowing, ethics, and data security.

Paul F. Williams, PhD is a Professor of Accounting in the Poole College of Management at North Carolina State University. His scholarly interests include accounting ethics, theory, and critical perspectives in accounting.




"Trading upon their professional accounting status, four massive firms (the Big Four) audit and advise the world’s most powerful institutions (corporations and governments). However, they have not always acted in the public interest, so this work, which is directly concerned with accounting ethics, is of extreme contemporary importance." — Professor Christine Cooper, University of Edinburgh, Scotland.