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

Format:

Book

Contributor:

Taylor, Eileen Z., editor.

Williams, Paul F., editor.

Series:

Routledge international handbooks.

Routledge International Handbooks

Language:

English

Subjects (All):

Accounting--Moral and ethical aspects.

Accounting.

Accountants--Professional ethics.

Accountants.

Physical Description:

1 online resource (xviii, 421 pages) : illustrations

Edition:

1st ed.

Place of Publication:

London ; New York, New York : Routledge, [2021]

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:

Cover

Half Title

Title

Copyright

Dedication

Contents

List of figures

List of tables

List of contributors

Introduction

Part I Historical perspectives on business and accounting ethics

1 History of professional accounting ethics

2 Historical development of the code of ethics of the US public accounting profession

3 In our time: accountant ethics and historical relativity

Part II Alternative perspectives for thinking about accounting ethics

4 Virtue ethics and the accounting profession

5 Habermas and discourse ethics

6 Stories and accounting ethics

7 Feminism and ethics in accounting: emancipatory perspectives

Part III Religious perspectives on accounting ethics

8 Use of stories in the Jewish Talmud to emphasize substance over form

9 A Christian accounting ethic: god's image and work transform our image and work

10 Human accountability and divine grace in the Qur'an perceived through an accounting perspective

Part IV Topical perspectives on accounting ethics

11 Ethics in auditing

12 Promoting a stronger ethical focus in management accounting research and practice

13 Development and analysis of three sustainability initiatives

14 Governmental accounting ethics: providing accountability to maintain the public trust

15 Ethics and accounting information systems

16 Blockchain technology in accounting information systems: intended and unintended consequences

17 Ethical considerations of corporate tax avoidance: diverging perspectives from different stakeholders

18 Personal tax compliance: ethical decision making in the tax context

Part V Education and accounting ethics

19 The role of practical wisdom in accounting ethics education

20 Ethics in higher education

21 Have advanced degrees increased ethical professionalism for auditors?.

22 A business practitioner's guide to resolving moral dilemmas: employing a Location Map to define boundaries of permissible behavior

Part VI Ethical accountants and ethical accounting

23 An examination of the virtues of accounting exemplars

24 Investigating the ethical implications of whistleblowing within accounting

25 The boundary problem in a surveillance society: moving beyond individual ethics and compliance

26 A survey of diversity ethics in the accounting profession

Index.

Notes:

Description based on print version record.

ISBN:

0-429-49022-4

0-429-95425-5

9780429490224

OCLC:

1195818977