Download Accounting and Business Ethics: An Introduction by Ken McPhail PDF

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.

Show description

Read or Download Accounting and Business Ethics: An Introduction PDF

Best business ethics books

A handbook of corporate governance and social responsibility

The present financial state of affairs has highlighted deficiencies in company governance whereas additionally displaying the significance of stakeholder family. It has additionally raised the profile of the debates relating to company social accountability and proven the inter-relationship with governance. And the 2 jointly are crucial for sustainable enterprise.

Sustainable Entrepreneurship: Business Success through Sustainability

Sustainable Entrepreneurship stands for a enterprise pushed proposal of sustainability which focusses on expanding either social in addition to enterprise price - so referred to as Shared price. This e-book exhibits why and the way this distinct proposal has the aptitude to develop into the main known strategic administration technique in our instances.

Economics Ethics and Religion: Jewish, Christian and Muslim Economic Thought

There's a revival of curiosity through economists in moral concerns and ideology, and by means of ethical philosophers and theologians in economics. This ebook is meant to contribute to this cross-fertilisation of principles. Rodney Wilson has undertaken an intensive survey of Jewish, Christian and Muslim perspectives on economics, and reviewed the swiftly increasing company ethics literature from a non secular standpoint.

Cruise Business Development: Safety, Product Design and Human Capital

This booklet addresses innovation administration and product improvement within the cruise tourism undefined. It explains how adventure administration has advanced from a strictly company-level, product- or service-focused tactical activity to an industry-wide strategic problem, and analyses the position of intangible reputational points of cruise stories, in addition to peripheral elements and stakeholders, as more and more very important components for buyer acquisition and retention.

Extra info for Accounting and Business Ethics: An Introduction

Sample text

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.

Download PDF sample

Rated 4.43 of 5 – based on 29 votes