By Ken McPhail

Despite the big impression of various accounting scandals on the accounting career, the overall malaise among the occupation extra greatly, and the numerous legislative and institutional reforms that experience taken position for this reason, there are nonetheless unusually few textbooks on accounting ethics.

This concise introductory textual content takes a huge view of ethics and accounting, bearing in mind modern social traits, comparable to globalization and terrorism. instead of delineating codes behavior, this article pushes the reader in the direction of an realizing of the character of moral dilemmas and the factors that impact the ways that accountants body moral questions.

The publication is split into elements. the 1st half specializes in constructing pondering different different types of moral questions that may be posed relating to accounting. the second one half focuses extra explicitly on accounting perform, exploring the moral functionality of accounting relating to the marketplace economic climate, ethics with regards to the accounting occupation, and the ethics of the overseas accounting harmonization undertaking.

Accounting and company Ethics is a compact introduction aimed at either scholars and practitioners who are looking to comprehend extra concerning the ethics of accounting.

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Indeed, Sims and Brinkman (2005) suggest that the corporate culture within Enron played a very influential role in the company’s demise. Grey (1998) suggests the organizational settings where work takes place are generally devoid of the kind of emotion that is often associated with the identification and resolution of ethical dilemmas. The literature also suggests that individual ethics can often change depending on the position and level (or the subgroups) an individual occupies within an organization.

A. (1990) ‘Ethical judgements in accounting: A cognitive-development perspective’, Critical Perspectives on Accounting, 1(2):191–215. M. (1991) ‘Ethical decision making by individuals in organisations: An issuecontingent model’, Academy of Management Review, 16(2): 366–395. J. R.

Some related literature would also suggest that any discussion of the ethics of accountants must bear in mind cultural differences and also the organizational setting within which they are situated. Finally, the chapter has suggested that accountants’ experiences of ethics are likely to vary depending on their age, gender characteristics, their position within an organization and the nature and framing of the issue itself. 5. Having explored some of the issues that may influence the way accountants respond to ethical issues in practice, in the following chapter we will explore the normative question of how accountants should behave.

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