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The Routledge Handbook of Accounting Ethics

Eileen Z. Taylor (Redaktør) ; Paul F. Williams (Redaktør)

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. Les mer
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Leveringstid: Sendes innen 21 dager

Om boka

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.





Because we are 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 accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on 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.

Fakta

Innholdsfortegnelse

List of figures


List of tables


List of contributors


Introduction


Eileen Z. Taylor and Paul F. Williams


Part 1 Historical Perspectives on Business and Accounting Ethics


1 History of Professional Accounting Ethics


Diane H. Roberts


2 Historical Development of the Code of Ethics of the US Public Accounting Profession


Richard Charles Baker


3 In Our Time: Accountant Ethics and Historical Relativity


Timothy J. Fogarty


Part 2 Alternative Perspectives for Thinking About Accounting Ethics


4 Virtue Ethics and the Accounting Profession


Marc Peter Neri


5 Habermas and Discourse Ethics


Larita J. Killian


6 Stories and Accounting Ethics


Sara Reiter


7 Feminism and Ethics in Accounting: Emancipatory Perspectives


Cheryl R. Lehman


Part 3 Religious Perspectives on Accounting Ethics


8 Use of Stories in the Jewish Talmud to Emphasize Substance over Form


Dov Fischer and Hershey H. Friedman


9 A Christian Accounting Ethic: God's Image and Work Transform Our Image and Work


Martin Stuebs and John M. Thornton


10 Human Accountability and Divine Grace in the Qur'an Perceived Through an Accounting Perspective


Athar Murtuza, Khalid R. Al-Adeem, and Mary B. Curtis


Part 4 Topical Perspectives on Accounting Ethics


11 Ethics in Auditing


Georgios Papachristou and Michalis Bekiaris


12 Promoting a Stronger Ethical Focus in Management Accounting Research and Practice


Wioleta Olczak and Robin W. Roberts


13 Development and Analysis of Three Sustainability Initiatives


Robert Bloom


14 Governmental Accounting Ethics: Providing Accountability to Maintain the Public Trust


Patrick T. Kelly


15 Ethics and Accounting Information Systems


Richard B. Dull and Lydia F. Schleifer


16 Blockchain Technology in Accounting Information Systems: Intended and Unintended Consequences


Robin R. Pennington


17 Ethical Considerations of Corporate Tax Avoidance: Diverging Perspectives from Different Stakeholders


Nathan C. Goldman and Christina M. Lewellen


18 Personal Tax Compliance: Ethical Decision making in the Tax Context


Jonathan Farrar, Dawn W. Massey, and Linda Thorne


Part 5 Education and Accounting Ethics


19 The Role of Practical Wisdom in Accounting Ethics Education


Steven M. Mintz and William F. Miller


20 Ethics in Higher Education


Christine Cheng, Kristy Schenck, and Renee Flasher


21 Have Advanced Degrees Increased Ethical Professionalism for Auditors?


Francine McKenna


22 A Business Practitioner's Guide to Resolving Moral Dilemmas: Employing a Location Map to Define Boundaries of Permissible Behavior


Michael Alles and Michael Kraten


Part 6 Ethical Accountants and Ethical Accounting


23 An Examination of the Virtues of Accounting Exemplars


Patrick T. Kelly, Timothy J. Louwers, and John M. Thornton


24 Investigating the Ethical Implications of Whistleblowing within Accounting


Phebian Davis, Amy M. Donnelly, and Robin R. Radtke


25 The Boundary Problem in a Surveillance Society: Moving Beyond Individual Ethics and Compliance


Louella Moore


26 A Survey of Diversity Ethics in the Accounting Profession


Margarita Maria Lenk


Index

Om forfatteren

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.