Accounting and Business Ethics: An Introduction

ISBN-13: 9780415362351 / Angielski / Twarda / 2009 / 240 str.

McPhail/Walters

Opis

In the post-Enron scandal era accounting has come under scrutiny as never before, both as a profession and as a key contributor to governance in business. Many aspects of the accounting profession are being reviewed, from its structure to corporate governance to the ethics of individual accountants.

This ground-breaking text takes a uniquely interactive approach, drawing on a wealth of international real-world case studies and examples to engage students in debate and discussion. An accompanying website provides not only lecturer support, but also a unique forum for discussion, bridging the gap between universities and professional education and placing the debates and dilemmas which the profession faces in a broader ethical and political context.

The first UK book to focus specifically on accounting ethics, this key text is a must read for accounting students of all levels as well as for professional accountants on continuing professional development courses.

Recenzje

'A good introduction to accounting ethics from a broad, social context...the text would also provide a good introduction for accounting academics. Finally, this book would be useful for accounting standard setters, policy makers and others.' O. Scott Stovall, Abilene Christian University, USA in The International Journal of Accounting

Spis treści

Part I  1. Introduction  2. Descriptive Perspectives on Accounting Ethics  3. Normative Perspectives on Accounting Ethics  4. Political Moral Philosophy and Accounting Ethics  5. Post and New Modern Perspectives on Accounting Ethics  Part II  6. The Function of Accounting and the Morality of the Market  7. The Ethics of Being a Professional Accountant  8. The Ethics of International Accounting  9. Ethics, Intellectual Capital and Accounting Reporting