By Ken McPhail

Regardless of the large influence of various accounting scandals on the accounting occupation, the final malaise among the occupation extra commonly, and the numerous legislative and institutional reforms that experience taken position hence, there are nonetheless unusually few textbooks on accounting ethics. This concise introductory textual content takes a large view of ethics and accounting, taking into consideration modern social traits, akin 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 impact the ways that accountants body moral questions. The booklet is split into components. the 1st half specializes in constructing pondering the several varieties of moral questions which may be posed with regards to accounting. the second one half focuses extra explicitly on accounting perform, exploring the moral functionality of accounting on the subject of the marketplace economic system, ethics in terms of the accounting occupation, and the ethics of the foreign accounting harmonization venture. Accounting and company Ethics is a compact introduction aimed at either scholars and practitioners who are looking to comprehend extra concerning the ethics of accounting.

Show description

Read or Download Accounting and Business Ethics: An Introduction PDF

Similar business ethics books

A Companion to Genethics

The of entirety of the human genome venture in 2000 dramatically emphasised the upcoming luck of the genetic revolution. the moral and social outcomes of this clinical improvement are titanic. From human replica to life-extending cures, from the influence on gender and race to public well-being and public security, there's scarcely part of our lives left unaffected by way of the effect of the recent genetics.

Embedding CSR into Corporate Culture: Challenging the Executive Mind

Embedding CSR into company tradition demonstrates new frontier for company social accountability is feasible in thought and perform. the foremost notion - discovery management - permits company managers to deal successfully with difficulties, matters, and price clashes happening on the corporation-society interface.

Corporate Social Responsibility and Diversity Management: Theoretical Approaches and Best Practices

This e-book highlights the main severe points of range and their implications for company Social accountability (CSR), reading them in a set of conceptual and useful contributions from researchers and practitioners alike. particularly the e-book discusses stable and most sensible practices for variety administration and analyzes attainable hyperlinks among CSR and variety inside of firms.

Additional info for Accounting and Business Ethics: An Introduction

Example text

Dillard, F. K. (2004) ‘Beyond agency and structure: Triple-loop learning’, Journal of Business Ethics, 51: 229–243. J. (1992) ‘Organisational socialisation in accounting firms: A theoretical framework and agenda for future research’, Accounting, Organizations and Society, 17(2): 129–149. Tajfel, H. and Fraser, C. (1990) Introducing social psychology (Harmondsworth: Penguin Books). K. (1992) ‘Moral reasoning and business ethics: Implications for research, education and management’, Journal of Business Ethics, 11: 445–459.

Research suggests that an individual’s ethical decision-making may change when they become part of a more formal grouping (Hauptman and Hill 1991) or even a large crowd. Sims (1992) labels this phenomenon ‘groupthink’. 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.

The significance of such threats will depend on the nature, value and intent behind the offer. (International Federation of Accountants’ Ethics Committee 2005: 30) The issue here is that what is an acceptable level of gifts or hospitality in one culture may be very different in another culture. There is a sliding scale between gifts and hospitality – token gestures indicating friendship, which are often reciprocated, and bribes – payments to encourage people to do things they should not. In most countries, modest gifts between accountants and clients are acceptable, and in most countries bribes would be unacceptable.

Download PDF sample

Rated 4.04 of 5 – based on 25 votes