The Routledge Handbook of Accounting Ethics
- Available for pre-order. Item will ship after December 28, 2020
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
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
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?
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
26 A Survey of Diversity Ethics in the Accounting Profession
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.