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Accounting and Business Ethics : An Introduction

By: (Author) Diane Walters , (Author) Ken McPhail

Manufacture on Demand

Ksh 32,400.00

Format: Hardback or Cased Book

ISBN-10: 0415362350

ISBN-13: 9780415362351

Publisher: Taylor & Francis Ltd

Imprint: Routledge

Country of Manufacture: GB

Country of Publication: GB

Publication Date: May 26th, 2009

Print length: 240 Pages

Weight: 600 grams

Product Classification: Accounting

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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.

Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics.

This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions.

The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project.

Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.


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