By Ken McPhail
Regardless of the large effect of various accounting scandals on the accounting career, the final malaise among the career extra extensively, and the numerous legislative and institutional reforms that experience taken position for this reason, there are nonetheless strangely few textbooks on accounting ethics. This concise introductory textual content takes a extensive view of ethics and accounting, taking into consideration modern social tendencies, corresponding to globalization and terrorism. instead of delineating codes behavior, this article pushes the reader in the direction of an knowing of the character of moral dilemmas and the factors that effect the ways that accountants body moral questions. The e-book is split into components. the 1st half makes a speciality of constructing wondering the various different types of moral questions that may be posed on the subject of accounting. the second one half focuses extra explicitly on accounting perform, exploring the moral functionality of accounting relating to the industry economic system, ethics relating to the accounting occupation, and the ethics of the overseas accounting harmonization venture. Accounting and company Ethics is a compact introduction aimed at either scholars and practitioners who are looking to comprehend extra in regards to the ethics of accounting.
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Extra info for Accounting and Business Ethics: An Introduction
Research suggests that an individual’s ethical decision-making may change when they become part of a more formal grouping (Hauptman and Hill 1991) or even a large crowd. Sims (1992) labels this phenomenon ‘groupthink’. The characteristics and dynamics of the groups to which accountants belong may therefore affect the way in which individual accountants encounter and resolve ethical dilemmas. Recently, the influence of group membership on ethical behaviour has been extended through the idea of network analysis.
1997). Cognitive moral development research has also provided overwhelming evidence that moral reasoning is also affected by age (Trevino 1992; Rest 1983; Serwenek 1992). These studies would suggest that the way in which an individual accountant engages with a moral dilemma might be influenced by that individual’s age. It would therefore seem that individual characteristics generally tend to have quite a significant influence on ethical proclivities of accountants and the way in which ethical issues are experienced.
Moral framing The associated issue of moral framing suggests that individuals respond to ethical dilemmas in different ways depending on the framework within which they are experienced. Two strands of research elaborate on this premise. First, linguistic research suggests that individuals may respond to issues differently depending on the linguistic frames within which issues are discussed. The words (and numbers) used to frame the issue can quite literally affect our moral thinking about those issues.