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.
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Presents an introductory text on accounting and business ethics. Divided into two main sections, the first section focuses on how to think ethically about accounting, while the second section considers the ethics of actual accounting practice - for example, ethics in relation to the market economy, and the international accounting harmonisation project. Includes lists of resources at the end of each chapter with suggested websites, podcasts, films, and readings.