Introduction - Descriptive perspectives on accounting ethics : what factors influence the way accountants respond to ethical dilemmas? - Normative perspectives on accounting ethics : how should accountants behave? - Political moral philosophy and accounting ethics : why should accountants be good? - Post and new-modern perspectives on accounting ethics : how have accountants become ethical? - The function of accounting and the morality of the market - The ethics of being a professional accountant - The ethics of international accounting : harmonization and terrorism - Ethics, intellectual capital and accounting reporting