By Ken McPhail
Regardless of the big influence of various accounting scandals on the accounting career, the overall malaise among the occupation extra widely, and the numerous legislative and institutional reforms that experience taken position for this reason, there are nonetheless unusually few textbooks on accounting ethics. This concise introductory textual content takes a vast view of ethics and accounting, bearing in mind modern social developments, resembling globalization and terrorism. instead of delineating codes behavior, this article pushes the reader in the direction of an realizing of the character of moral dilemmas and the factors that impact the ways that accountants body moral questions. The booklet is split into elements. the 1st half specializes in constructing puzzling over the several varieties 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 on the subject of the marketplace economic system, ethics relating to the accounting occupation, and the ethics of the overseas accounting harmonization venture. 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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Extra info for Accounting and Business Ethics: An Introduction
Low and colleagues (2008), for example, lament the continuing inability of accounting and business education to prepare accountants for the ethical capacities they require to engage with complex ethical issues. And Beggs and Dean (2006) explain that the debate continues post Enron as to whether the best way to deal with the issues is via legislation or education. 3 Your own experience of accounting education If you are reading this book, the chances are you will already have some experience of accounting education – perhaps at university, or as part of a professional course.
And Green, D. (2006) Truth or profit, the ethics of public accounting (Halifax, Nova Scotia: Fernwood Publishing). F. (2004) ‘You reap what you sow: The ethical discourse of professional accounting’, Critical Perspectives on Accounting, 19: 995–1001. F. (1987) ‘The legitimate concern with fairness’, Accounting, Organizations and Society, 12(2): 169–189. A. (1994) ‘Teaching ethics in the context of medical humanities’, Journal of Medical Ethics, 20: 235–238. S. (1991) ‘Literature and medicine’, Journal of Medical Ethics, 17: 93–96.
Do you end up on a higher scale on one rather than another? Or do you land at approximately the same place? • Which of the two models do you prefer? 2 Gilligan’s hierarchy of moral development. Kohlberg conceptualizes progress in moral thinking in terms of increased abstraction and autonomy, Gilligan’s ‘ethics of care’ presents a more embedded and empathic view of ethical development. Gilligan was particularly concerned that Kohlberg’s model appeared to be developed primarily from studies of male volunteers.