Download Accounting and Business Ethics: An Introduction by Ken McPhail PDF

By Ken McPhail

Regardless of the large effect of various accounting scandals on the accounting occupation, the final malaise among the occupation extra commonly, and the numerous legislative and institutional reforms that experience taken position accordingly, there are nonetheless strangely few textbooks on accounting ethics. This concise introductory textual content takes a large view of ethics and accounting, making an allowance for modern social traits, corresponding to globalization and terrorism. instead of delineating codes behavior, this article pushes the reader in the direction of an knowing of the character of moral dilemmas and the factors that effect the ways that accountants body moral questions. The ebook is split into elements. the 1st half makes a speciality of constructing considering the several varieties of moral questions which may be posed relating to accounting. the second one half focuses extra explicitly on accounting perform, exploring the moral functionality of accounting relating to the industry economic system, ethics in terms of the accounting occupation, and the ethics of the overseas accounting harmonization undertaking. 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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Extra info for Accounting and Business Ethics: An Introduction

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J. Jr. (1982) ‘Myth and technology in the American accounting profession’, Journal of Management Studies, 19(1): 109–127. J. (1990) ‘Accounting and society: A covenant desecrated’, Critical Perspectives on Accounting, 1: 5–30. Bruce, R. ’, Accountancy, May. L. (1994) ‘The business of public accounting’, CPA Journal, 64(8): 18–24. T. T. (1997) ‘Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession’, Journal of Business Ethics, 16: 1297–1309.

One Enron employee was so disturbed by the fraudulent accounting practices in the company that she decided to become a whistle-blower – leading investigators onto the trail of the crooked practices. Enron’s auditor, Andersen, one of the ‘Big Five’ firms of accountants in the world, was found guilty of deliberately destroying evidence of its relationship with Enron (it shredded the relevant files). The accounting firm collapsed, and now we are left with only the ‘Big Four’. Characteristics of the accountancy profession Over and above these isolated examples of individual misdemeanours that are often discussed in the media, a number of academic studies have also explored the question of whether certain professional groups have more general unethical predispositions.

Cohen and colleagues (1992) draw on Hofstede’s cultural studies to argue that there are international differences in ethical values that could impede the effectiveness of the International Federation of Accountants (IFAC) ‘Code of Ethics for Professional Accountants’. They state, differing cultures and levels of economic development are likely to cause professionals in many countries to find some part of international guidelines irrelevant to their needs, and even for some, antithetical to the social and economic environment in which they work.

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