Accountants' truth : knowledge and ethics in the financial world / Matthew Gill.

Format:

Book

Author/Creator:

Gill, Matthew (Matthew James)

Language:

English

Subjects (All):

Accountants--Professional ethics.

Accountants.

Accounting--Moral and ethical aspects.

Accounting.

Accounting--Decision making.

Physical Description:

1 online resource (209 p.)

Place of Publication:

New York, Oxford ; New York : Oxford University Press, c2009.

Language Note:

English

Summary:

Accounting is the language of business, increasingly standardized across the world through powerful global firms. This ethnographic study shows how decisions and judgements are actually reached, exploring the links between technical knowledge, professional judgement, and ethics.

Contents:

Cover; Contents; List of Figures; List of Abbreviations; 1. Introduction; Trust, crime, and conformity; Enron; Rules, discourse, and everyday practice; The social world of the chartered accountant; Facts, ethics, and truth in accounting; Plan of the book; 2. Performance and Truthfulness; Performance and role-play; Honesty and transparency; Emotional labour; Conclusion; 3. Champion Chicken; Three accounting options; Capitalization; Profit; Crystallizing fact; Circumstantial influences; Conclusion; 4. Technocratism; Rationalization; Framing; Limitation of scope; Transcending dispute

The consequences of technocratismConclusion; 5. Pragmatism; Metaphor and thought; Strategic pragmatism and risk; Accounting as sport; Firm as family; Conclusion; 6. Professionalism; The idea of professionalism; The English accounting profession; Professionalism and expertise; Professionalism and commercialism; Client relationships; Conclusion; 7. Ethics; Right and wrong 1: employee ethics; Right and wrong 2: legalism; The meaning of 'ethics' in accounting; Equivocation; Corruption; Important work; Conclusion; 8. Conclusion; Overview; Knowledge; Truthfulness; Work; Ethics and responsibility

ProfessionalismPolicy implications; Building trust; Appendix: Methodology; Interviewees; Interview questions; Interview technique; Interpretative strategies; Advantages and limitations to the methodology; Interview research as an insider; Notes; References; Index; A; B; C; D; E; F; G; H; I; J; K; L; M; N; O; P; Q; R; S; T; U; V; W; Y; Z

Notes:

Description based upon print version of record.

Includes bibliographical references and index.

Description based on print version record.

Description based on publisher supplied metadata and other sources.

ISBN:

0-19-960310-3

1-283-30706-5

9786613307064

0-19-156314-5

OCLC:

714801433