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The Routledge Handbook of Accounting Ethics

Edited by: Eileen Z. Taylor , Paul F. Williams

Print publication date:  December  2020
Online publication date:  December  2020

Print ISBN: 9781138591967
eBook ISBN: 9780429490224
Adobe ISBN:

10.4324/9780429490224
 Cite  Marc Record

Book description

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's ethical 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.

Table of contents

Prelims Download PDF
Introduction Download PDF
Chapter  1:  History of professional accounting ethics Download PDF
Chapter  2:  Historical development of the code of ethics of the US public accounting profession Download PDF
Chapter  3:  In our time Download PDF
Chapter  4:  Virtue ethics and the accounting profession Download PDF
Chapter  5:  Habermas and discourse ethics Download PDF
Chapter  6:  Stories and accounting ethics Download PDF
Chapter  7:  Feminism and ethics in accounting Download PDF
Chapter  8:  Use of stories in the Jewish Talmud to emphasize substance over form Download PDF
Chapter  9:  A Christian accounting ethic Download PDF
Chapter  10:  Human accountability and divine grace in the Qur’an perceived through an accounting perspective Download PDF
Chapter  11:  Ethics in auditing Download PDF
Chapter  12:  Promoting a stronger ethical focus in management accounting research and practice Download PDF
Chapter  13:  Development and analysis of three sustainability initiatives Download PDF
Chapter  14:  Governmental accounting ethics Download PDF
Chapter  15:  Ethics and accounting information systems Download PDF
Chapter  16:  Blockchain technology in accounting information systems Download PDF
Chapter  17:  Ethical considerations of corporate tax avoidance Download PDF
Chapter  18:  Personal tax compliance Download PDF
Chapter  19:  The role of practical wisdom in accounting ethics education Download PDF
Chapter  20:  Ethics in higher education Download PDF
Chapter  21:  Have advanced degrees increased ethical professionalism for auditors? Download PDF
Chapter  22:  A business practitioner’s guide to resolving moral dilemmas Download PDF
Chapter  23:  An examination of the virtues of accounting exemplars Download PDF
Chapter  24:  Investigating the ethical implications of whistleblowing within accounting Download PDF
Chapter  25:  The boundary problem in a surveillance society Download PDF
Chapter  26:  A survey of diversity ethics in the accounting profession Download PDF
Index Download PDF
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