By Ken McPhail
Regardless of the large influence of various accounting scandals on the accounting occupation, the final malaise among the occupation extra largely, and the numerous legislative and institutional reforms that experience taken position for that reason, there are nonetheless unusually few textbooks on accounting ethics. This concise introductory textual content takes a large view of ethics and accounting, considering modern social tendencies, similar to 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 impact the ways that accountants body moral questions. The booklet is split into components. the 1st half specializes in constructing wondering different types of moral questions that may be posed when it comes to accounting. the second one half focuses extra explicitly on accounting perform, exploring the moral functionality of accounting relating to the marketplace economic system, ethics on the subject of the accounting career, and the ethics of the foreign accounting harmonization undertaking. Accounting and company 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
M. K. (1992) ‘An assessment of the ethics instruction in accounting education’, Journal of Business Ethics, 11(1): 37–46. F. M. (1993) ‘Ethics in accounting: Values education without indoctrination’, Journal of Business Ethics, 12(3): 235–243. E (1988) ‘Teaching students accounting ethics: Some critical issues’, Issues in Accounting Education, Fall: 316–329. , Davey, H. and Hooper, K. (2008) ‘Accounting scandals, ethical dilemmas and educational challenges’, Critical Perspectives on Accounting, 19: 222–254.
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.
First, we will look at the personal characteristics that may influence an individual’s ethical predisposition. Second, we discuss the interrelationship between social and organizational structures and an individual’s ethical predisposition. Finally, we explore the ethical characteristics of individual ethical dilemmas. THE ETHICS OF ACCOUNTANTS AND OTHER PROFESSIONALS Post Enron, the accounting profession has been going through something of a crisis (see, for example, Low et al. 2008). However, the accounting profession is no stranger to scandal.