Accounting Ethics

Four-Volume Set Auflage
ISBN: 978-1-4462-5481-3
Verlag: Blue Rose Publishers

Buch, Englisch, 1472 Seiten, Format (B × H): 253 mm x 131 mm, Gewicht: 2892 g

Reihe: SAGE Library in Accounting and Finance

This four-volume set draws together a wealth of insights accumulated over the past two decades into the ever-evolving world of accounting ethics. Within its traditional role, the ethical function of accounting has become increasingly apparent in light of some major business collapses, and most recently the Global Financial Crisis has underlined that notions of trust and integrity in financial reporting are crucial for the smooth operation of global markets as well as individual corporations. This work covers various central themes including: - Conventional Views on Accounting Ethics: the ethics of accountants; the hidden ethics of conventional accounting practice - New Views on Accounting Ethics: accounting ethics and post modernity; accounting and discourse ethics; accounting ethics & post-secularism - Accounting Ethics in Context: Accounting Ethics, Professions and Professionalism; Accounting Ethics, Global Institutions & Global Markets; Government Accounting & Accountability - The Future of Accounting Ethics: The Future of Sustainability & Human Rights; Accounting Ethics, Complexity & Networks; Reporting Accounting Ethics & Intangible Assets Masterfully edited and introduced, and with a focus on comprehensive and nuanced scholarly discussion, this set brings together key contributions and skilfully explores a topic that is fast becoming a defining characteristic of our times.

Autoren/Hrsg.

Mcphail, Ken

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmensethik
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Geisteswissenschaften Philosophie Angewandte Ethik & Soziale Verantwortung Wirtschaftsethik, Unternehmensethik

Inhaltsverzeichnis

VOLUME ONE
Professional Ethics - Andrew Abbott
Accountants' Value Preferences and Moral Reasoning - Mohammad Abdolmohammadi and C. Richard Barker
Moral Development and Accounting Education - Mary Beth Armstrong
Giving Economic Accounts - C. Edward Arrington and Jere Francis
Accounting as Cultural Practice
Accounting as a Human Practice - A. Edward Arrington and Jere Francis
The Appeal of Other Voices
Accounting Interests and Rationality - C. Edward Arrington and Anthony Puxty
A Communicative Relation
Historical Perspectives - Jeanne Backof and Charles Martin
Development of the Codes of Ethics in the Legal, Medical and Accounting Professions
Beyond Bean-Counting - Jeffrey Cohen and Laurie Pant
Establishing High Ethical Standards in the Public Accounting Profession
Accounting and Society - Abraham Briloff
A Covenant Desecrated
The Gendered Nature of Accounting Logic - J. Broadbent
Pointers to an Accounting That Encompasses Multiple Values
Cultural and Socioeconomic Constraints on International Codes of Ethics - Jeffrey Cohen, Laurie Pant and David Sharp
Lessons from Accounting
Face Work in Annual Reports - David Campbell, Ken McPhail and Richard Slack
A Study of the Management of Encounter through Annual Reports, Informed by Levinas and Bauman
Accounting for Human Rights - Christine Cooper, Andrea Coulson and Phil Taylor
Doxic Health and Safety Practices - the Accounting Lesson from ICL
Professions and Professionalism - R.S. Downie
Ethics Education and the Role of the Symbolic Market - Jeff Everett
VOLUME TWO
Factors That Influence the Moral Reasoning Abilities of Accountants - Gail Eynon, Nancy Thorley Hill and Kevin Stevens
Implications for Universities and the Profession
Accountant Ethics - Timothy Fogarty
A Brief Examination of Neglected Sociological Dimensions
After Virtue? Accounting as a Moral and Discursive Practice - Jere Francis
Teaching Ethics and the Ethics of Accounting Teaching - Rob Gray, Jan Bebbington and Ken McPhail
Educating for Immorality and a Possible Case for Social and Environmental Accounting
Deride, Abide or Dissent - Robert Hauptman and Fred Hill
On the Ethics of Professional Conduct
An Assessment of the Ethics Instruction in Accounting Education - Kenneth Hiltebeitel and Scott Jones
International Accounting Harmonization - Christian Hoarau
American Hegemony or Mutual Recognition with Benchmarks?
International Accounting Harmonization - Leo van der Tas
American Hegemony or Mutual Recognition with Benchmarks? A Comment
International Accounting Harmonization - Christopher Nobes
A Commentary
International Accounting Harmonization - Axel Haller
American Hegemony or Mutual Recognition with Benchmarks? Comments and Additional Notes from a German Perspective
A Cross-Country Comparison of the Codes of Professional Conduct of Certified/Chartered Accountants - S.T. Jakubowski et al
Accounting Ethics - Cheryl Lehman
Surviving Survival of the Fittest
The Identification and Categorization of Auditors' Virtue - Theresa Libby and Linda Thorne
Ethical Dilemmas for Accountants - Andrew Likierman
A United Kingdom Perspective
Teaching Students Accounting Ethics - Stephen Loeb
Some Crucial Issues
In Pursuit of Global Regulation - Anne Loft, Christopher Humphrey and Stuart Turley
Changing Governance and Accountability Structures at the International Federation of Accountants (IFAC)
Professional Ethics Code Conflict Situations - Irene McCarthy
Ethical and Value Orientation of Collegiate Accounting Students
Accounting, Love and Justice - John Francis McKernan and Katarzyna Kosmala MacLullich
VOLUME THREE
A Review of the Emergence of Post-Secular Critical Accounting and a Provocation from Radical Orthodoxy - Ken McPhail
Accounting at School - K. McPhail, C. Paisey and N. Paisey
The Impact of Policy,