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. Because we are 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…mehr
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.
Because we are 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 accountants' and accounting'sethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on 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.
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.
Inhaltsangabe
Introduction Part 1 Historical Perspectives on Business and Accounting Ethics 1 History of Professional Accounting Ethics 2 Historical Development of the Code of Ethics of the US Public Accounting Profession 3 In Our Time: Accountant Ethics and Historical Relativity Part 2 Alternative Perspectives for Thinking About Accounting Ethics 4 Virtue Ethics and the Accounting Profession 5 Habermas and Discourse Ethics 6 Stories and Accounting Ethics 7 Feminism and Ethics in Accounting: Emancipatory Perspectives Part 3 Religious Perspectives on Accounting Ethics 8 Use of Stories in the Jewish Talmud to Emphasize Substance over Form 9 A Christian Accounting Ethic: God's Image and Work Transform Our Image and Work 10 Human Accountability and Divine Grace in the Qur'an Perceived Through an Accounting Perspective Part 4 Topical Perspectives on Accounting Ethics 11 Ethics in Auditing 12 Promoting a Stronger Ethical Focus in Management Accounting Research and Practice 13 Development and Analysis of Three Sustainability Initiatives 14 Governmental Accounting Ethics: Providing Accountability to Maintain the Public Trust 15 Ethics and Accounting Information Systems 16 Blockchain Technology in Accounting Information Systems: Intended and Unintended Consequences 17 Ethical Considerations of Corporate Tax Avoidance: Diverging Perspectives from Different Stakeholders 18 Personal Tax Compliance: Ethical Decision making in the Tax Context Part 5 Education and Accounting Ethics 19 The Role of Practical Wisdom in Accounting Ethics Education 20 Ethics in Higher Education 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 Part 6 Ethical Accountants and Ethical Accounting 23 An Examination of the Virtues of Accounting Exemplars 24 Investigating the Ethical Implications of Whistleblowing within Accounting 25 The Boundary Problem in a Surveillance Society: Moving Beyond Individual Ethics and Compliance 26 A Survey of Diversity Ethics in the Accounting Profession
Introduction Part 1 Historical Perspectives on Business and Accounting Ethics 1 History of Professional Accounting Ethics 2 Historical Development of the Code of Ethics of the US Public Accounting Profession 3 In Our Time: Accountant Ethics and Historical Relativity Part 2 Alternative Perspectives for Thinking About Accounting Ethics 4 Virtue Ethics and the Accounting Profession 5 Habermas and Discourse Ethics 6 Stories and Accounting Ethics 7 Feminism and Ethics in Accounting: Emancipatory Perspectives Part 3 Religious Perspectives on Accounting Ethics 8 Use of Stories in the Jewish Talmud to Emphasize Substance over Form 9 A Christian Accounting Ethic: God's Image and Work Transform Our Image and Work 10 Human Accountability and Divine Grace in the Qur'an Perceived Through an Accounting Perspective Part 4 Topical Perspectives on Accounting Ethics 11 Ethics in Auditing 12 Promoting a Stronger Ethical Focus in Management Accounting Research and Practice 13 Development and Analysis of Three Sustainability Initiatives 14 Governmental Accounting Ethics: Providing Accountability to Maintain the Public Trust 15 Ethics and Accounting Information Systems 16 Blockchain Technology in Accounting Information Systems: Intended and Unintended Consequences 17 Ethical Considerations of Corporate Tax Avoidance: Diverging Perspectives from Different Stakeholders 18 Personal Tax Compliance: Ethical Decision making in the Tax Context Part 5 Education and Accounting Ethics 19 The Role of Practical Wisdom in Accounting Ethics Education 20 Ethics in Higher Education 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 Part 6 Ethical Accountants and Ethical Accounting 23 An Examination of the Virtues of Accounting Exemplars 24 Investigating the Ethical Implications of Whistleblowing within Accounting 25 The Boundary Problem in a Surveillance Society: Moving Beyond Individual Ethics and Compliance 26 A Survey of Diversity Ethics in the Accounting Profession
Rezensionen
"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.
"This comprehensive book offers the reader a unique and wide-ranging perspective on making ethical decisions in accounting. It is an essential resource for anyone who wishes to understand the ethical implications of accounting decisions." - Mitchell Stein, Associate Professor, Managerial Accounting and Control, Ivey Business School, Western University
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