The Routledge handbook of accounting ethics / edited by Eileen Z. Taylor and Paul F. Williams.

Format:

Book

Contributor:

Taylor, Eileen Z., editor.

Series:

Routledge handbooks

Routledge international handbooks

Language:

English

Subjects (All):

Accounting--Moral and ethical aspects.

Accounting.

Accountants--Professional ethics.

Accountants.

Genre:

Electronic books.

Physical Description:

1 online resource.

Place of Publication:

Abingdon, Oxon ; New York, NY : Routledge, 2021.

System Details:

text file

Biography/History:

Eileen Z. Taylor, PhD, CPA, CFE, is a professor of accounting in the Poole College of Management at North Carolina State University. Her teaching and research focus on whistleblowing, ethics, and data security. Paul F. Williams, PhD, is a professor of accounting in the Poole College of Management at North Carolina State University. His scholarly interests include accounting ethics, theory, and critical perspectives in accounting.

Summary:

"The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. As social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book's primary goal is to call attention to the intersectionality of accounting and ethics, and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountant's and accountings' ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on from whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants, but a place where educators may spur the conversation along"-- Provided by publisher.

Contents:

Part I Historical perspectives on business and accounting ethics p. 7

1 History of professional accounting ethics p. 9 / Diane H. Roberts

2 Historical development of the code of ethics of the US public accounting profession p. 26 / Charles Richard Baker

3 In our time: accountant ethics and historical relativity p. 39 / Timothy J. Fogarty

Part II Alternative perspectives for thinking about accounting ethics p. 51

4 Virtue ethics and the accounting profession p. 53 / Marc Peter Neri

5 Habermas and discourse ethics p. 67 / Larita J. Killian

6 Stories and accounting ethics p. 82 / Sara Reiter

7 Feminism and ethics in accounting: emancipatory perspectives p. 92 / Cheryl R. Lehman

Part III Religious perspectives on accounting ethics p. 111

8 Use of stories in the Jewish Talmud to emphasize substance over form p. 113 / Dov Fischer and Hershey H. Friedman

9 A Christian accounting ethic: god's image and work transform our image and work p. 130 / Martin Stuebs and John M. Thornton

10 Human accountability and divine grace in the Qur'an perceived through an accounting perspective p. 152 / Athar Murtuza and Khalid R. Al-Adeem and Mary B. Curtis

Part IV Topical perspectives on accounting ethics p. 167

11 Ethics in auditing p. 169 / Georgios Papachristou and Michalis Bekiaris

12 Promoting a stronger ethical focus in management accounting research and practice p. 186 / Wioleta Olczak and Robin W. Roberts

13 Development and analysis of three sustainability initiatives p. 204 / Robert Bloom

14 Governmental accounting ethics: providing accountability to maintain the public trust p. 218 / Patrick T. Kelly

15 Ethics and accounting information systems p. 234 / Richard B. Dull and Lydia F. Schleifer

16 Blockchain technology in accounting information systems: intended and unintended consequences p. 249 / Robin R. Pennington

17 Ethical considerations of corporate tax avoidance: diverging perspectives from different stakeholders p. 258 / Nathan C. Goldman and Christina M. Lewellen

18 Personal tax compliance: ethical decision making in the tax context p. 270 / Jonathan Farrar and Dawn W. Massey and Linda Thorne

Part V Education and accounting ethics p. 279

19 The role of practical wisdom in accounting ethics education p. 281 / Steven M. Mintz and William F. Miller

20 Ethics in higher education p. 295 / Christine Cheng and Kristy Schenck and Renee Flasher

21 Have advanced degrees increased ethical professionalism for auditors? p. 314 / Francine McKenna

22 A business practitioner's guide to resolving moral dilemmas: employing a Location Map to define boundaries of permissible behavior p. 339 / Michael Alles and Michael Kraten

Part VI Ethical accountants and ethical accounting p. 353

23 An examination of the virtues of accounting exemplars p. 355 / Patrick T. Kelly and Timothy J. Louwers and John M. Thornton

24 Investigating the ethical implications of whistleblowing within accounting p. 371 / Phebian Davis and Amy M. Donnelly and Robin R. Radtke

25 The boundary problem in a surveillance society: moving beyond individual ethics and compliance p. 386 / Louella Moore

26 A survey of diversity ethics in the accounting profession p. 405 / Margarita Maria Lenk.

Notes:

Includes bibliographical references and index.

Description based on print version record and CIP data provided by publisher; resource not viewed.

Other Format:

Print version: The Routledge handbook of accounting ethics

ISBN:

9780429490224

0429490224

9780429954269

0429954263

9780429954245

0429954247

0429954255

9780429954252

OCLC:

1195818977

Access Restriction:

Restricted for use by site license.