Beschreibung:
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.
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