Ethical Issues in Accounting

ISBN-13: 9780415171731 / Angielski / Miękka / 1998 / 224 str.

Catherine Lowthorpe; John Blake; Catherine Pilkington

Opis

This volume explores the ethical implications of several aspects of accounting; ethics and taxation; creative accounting; ethics in accounting regulation; ethical dilemmas in the public sector; whistleblowing; and various aspects of social accounting, including environmental accounting. The accounting profession as guardians of accounting and auditing ethics is also discussed in detail.

Spis treści

Introduction; Chapter 1 The Ethics of Accounting Regulation, John Blake, Julia Clarke, Catherine Gowthorpe; Chapter 2 The Ethics of Creative Accounting, John Blake, Oriol Amat, Jack Dowds; Chapter 3 The Accountant as Whistleblower, Susan Richardson, Bill Richardson; Chapter 4 Assumptions, Values and Principles, Alan Lovell; Chapter 5 Taxation and Ethical Issues, Catherine Pilkington; Chapter 6 The Professional Accounting Bodies as the Guardians of Accounting and Auditing Ethics, John Blake, Ray Gardiner; Chapter 7 The Part isanship of the Accountancy Bodies, Prem Sikka; Chapter 8 Ethical Issues and the Auditor, Catherine Gowthorpe; Chapter 9 A Model for Ethical Education in Accounting, Ray Carroll; Chapter 10 Values and Accounting, Catherine Gowthorpe; Chapter 11 Corporate Social Reporting, Julia Clarke;

O autorze

Catherine Gowthorpe is Principal Lecturer in Accounting at the University of Central Lancashire. John Blake is Professor of Accounting at the University of Central Lancashire.