Accounting Ethics

Major Works

Edited by: Ken McPhail

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    • Publisher: SAGE Publications Ltd |
    • Publication Year: 2013 |
    • Online Publication Date: February 05, 2015 |
    • DOI: 10.4135/9781446286265 |
    • Print ISBN: 9781446254813 |
    • Online ISBN: 9781446286265 |
    • Series: SAGE Library in Accounting and Finance |
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Abstract

This four-volume set draws together a wealth of insights accumulated over the past two decades into the ever-evolving world of accounting ethics. Within its traditional role, the ethical function of accounting has become increasingly apparent in light of some major business collapses, and most recently the Global Financial Crisis has underlined that notions of trust and integrity in financial reporting are crucial for the smooth operation of global markets as well as individual corporations. This work covers various central themes including:

Conventional Views on Accounting Ethics: the ethics of accountants; the hidden ethics of conventional accounting practice; New Views on Accounting Ethics: accounting ethics and post modernity; accounting and discourse ethics; accounting ethics & post-secularism; Accounting Ethics in Context: Accounting Ethics, Professions and Professionalism; Accounting Ethics, ...

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  • Editor's Introduction: Accounting Ethics
    KenMcPhail
    Preamble

    A masterwork that explores the relationship between accounting and ethics runs the risk of being approached with a certain amount of incredulity. That is because the profession of accounting has traditionally been viewed as a skillful but ultimately technical craft that has little ethical challenges beyond ensuring that accountants do not break their professional codes of conduct.

    Yet this incredulity reflects a failure to grasp the ethical values upon which accounting is predicated; the increasingly important function of accounting in realizing both societal and personal goals; and the fundamentally moral nature of rendering an account. Such a view of accounting fails to fully appreciate the nature of the world we live in; the nature of the lives we live and the fact ...

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