New PDF release: Accounting and Business Ethics: An Introduction

By Ken McPhail

ISBN-10: 0415362350

ISBN-13: 9780415362351

ISBN-10: 0415362369

ISBN-13: 9780415362368

Regardless of the large effect of various accounting scandals on the accounting career, the overall malaise among the occupation extra commonly, and the numerous legislative and institutional reforms that experience taken position consequently, there are nonetheless strangely few textbooks on accounting ethics. This concise introductory textual content takes a vast view of ethics and accounting, considering modern social traits, comparable to globalization and terrorism. instead of delineating codes behavior, this article pushes the reader in the direction of an realizing of the character of moral dilemmas and the factors that impression the ways that accountants body moral questions. The ebook is split into components. the 1st half specializes in constructing puzzling over the several types of moral questions that may be posed with regards to accounting. the second one half focuses extra explicitly on accounting perform, exploring the moral functionality of accounting in terms of the industry economic system, ethics relating to the accounting occupation, and the ethics of the overseas accounting harmonization venture. Accounting and enterprise Ethics is a compact introduction aimed at either scholars and practitioners who are looking to comprehend extra concerning the ethics of accounting.

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Extra info for Accounting and Business Ethics: An Introduction

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E. (1991) ‘The evaluation of outcomes of accounting ethics education’, Journal of Business Ethics, 10(2): 77–84. A. (1992) ‘Ethical reasoning and selection: Socialization in accounting’, Accounting, Organizations and Society, 17(3/4): 239–258. A. (1990) ‘Ethical judgements in accounting: A cognitive-development perspective’, Critical Perspectives on Accounting, 1(2):191–215. M. (1991) ‘Ethical decision making by individuals in organisations: An issuecontingent model’, Academy of Management Review, 16(2): 366–395.

The characteristics and dynamics of the groups to which accountants belong may therefore affect the way in which individual accountants encounter and resolve ethical dilemmas. Recently, the influence of group membership on ethical behaviour has been extended through the idea of network analysis. It might be helpful to think about this development in terms of online social networking sites like Facebook and Bebo. This emerging strand of literature uses social network analysis to understand patterns of ethical behaviour (Kulik et al.

1993) ‘Teaching business ethics’, Professional Manager, March: 12–15. Weisberg, M. and Duffin, J. (1995) ‘Evoking the moral imagination: Using stories to teach ethics and professionalism to nursing, medical and law students’, Journal of Medical Humanities, 16(4): 247–262. 09:38:30:04:09 Page 15 15 Page 16 16 H O W TO T H I N K E T H I C A L LY A B O U T A C C O U N T I N G Theoretical: advanced broad reading Gorz, A. (1989) Critique of economic reason (London: Verso). Marcuse, H. (1991) One-dimensional man (London: Routledge).

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Accounting and Business Ethics: An Introduction by Ken McPhail


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