By Ken McPhail
Regardless of the big influence of various accounting scandals on the accounting career, the final malaise among the career extra commonly, and the numerous legislative and institutional reforms that experience taken position for this reason, there are nonetheless strangely few textbooks on accounting ethics. This concise introductory textual content takes a huge view of ethics and accounting, bearing in mind modern social tendencies, resembling globalization and terrorism. instead of delineating codes behavior, this article pushes the reader in the direction of an figuring out of the character of moral dilemmas and the factors that impression the ways that accountants body moral questions. The ebook is split into elements. the 1st half makes a speciality of constructing pondering different forms of moral questions that may be posed in terms of accounting. the second one half focuses extra explicitly on accounting perform, exploring the moral functionality of accounting relating to the industry economic climate, ethics with regards to the accounting career, and the ethics of the foreign accounting harmonization venture. Accounting and enterprise Ethics is a compact introduction aimed at either scholars and practitioners who are looking to comprehend extra in regards to the ethics of accounting.
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Additional resources for Accounting and Business Ethics: An Introduction
A significant body of work within the business ethics literature focuses on situational ethics. The main premise of this model is that both the nature of ethical issues, and an individual’s response to them, will be influenced by the context within which the issue is encountered. Although not explicitly connected within the literature, there is an obvious link between situational ethics and the concept of categorization discussed above. The literature discusses two main types of situational influences: issuerelated elements and context-related elements.
It employed more than 21,000 staff in more than 40 countries worldwide. The collapse The company’s success turned out to have been a deception. Enron lied about its profits, and hid debt and losses behind a variety of intricate financial deals, so that they did not show up in the company’s accounts. As the deception unfolded, investors and creditors forced the company into bankruptcy in 2001. Fallout Thousands of employees lost their jobs, and pension-holders lost their right to a pension. Investors suffered too as billions of dollars of share value were erased.
It can be argued that this approach at best does not encourage students’ ability to develop moral judgement skills and at worst actively discourages this ability. kind of people who are attracted to becoming accountants (Williams 2003)! Some studies suggest that the accounting profession may attract individuals with a particular kind of cognitive style, one that is associated with lower levels of ethical maturity. Abdolmohammadi and Barker (2006; see also Radtke 2008), for example, contend that rules-based systems may be associated with lower levels of moral reasoning.
Accounting and Business Ethics: An Introduction by Ken McPhail