Ken Mcphail, Diane Walters

Accounting and Business Ethics (eBook, ePUB)

An Introduction

• Format: ePub

Produktbeschreibung

In the wake of various accounting scandals culminating in the global financial crisis, the ethics of the accounting profession have come under real scrutiny. This concise textbook, aimed at students and practitioners, develops an understanding of the way accountants make ethical decisions in practice by exploring the factors that impact on the dilemmas they face.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 240
• Erscheinungstermin: 2. Juni 2009
• Englisch
• ISBN-13: 9781134231669
• Artikelnr.: 42641783

Autorenporträt

Ken McPhail is Professor of Accounting at La Trobe University, Australia.

Diane Walters is a member of the Institute of Chartered Accountants in Scotland and a part-time lecturer at Heriot-Watt University, UK.

Inhaltsangabe

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

Rezensionen

'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

'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