UID:
almahu_9949386539602882
Format:
1 online resource (xviii, 421 pages) :
,
illustrations
ISBN:
9780429490224
,
0429490224
,
9780429954269
,
0429954263
,
9780429954245
,
0429954247
,
9780429954252
,
0429954255
Series Statement:
Routledge international handbooks
Content:
"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. As 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 accountant's and accountings' ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on from 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"--
Note:
Part I. Historical perspectives on business and accounting ethics -- History of professional accounting ethics -- Historical development of the code of ethics of the US public accounting profession -- In our time: accountant ethics and historical relativity -- Part II. Alternative perspectives for thinking about accounting ethics -- Virtue ethics and the accounting profession -- Habermas and discourse ethics -- Stories and accounting ethics -- Feminism and ethics in accounting: emancipatory perspectives -- Part III. Religious perspectives on accounting ethics -- Use of stories in the Jewish Talmud to emphasize substance over form -- A Christian accounting ethics: God's image and work transform our image and work -- Human accountability and divine grace in the Qur'an perceived through an accounting perspective -- Part IV. Topical perspectives on accounting ethics -- Ethics in auditing -- Promoting a stronger ethical focus in management accounting research and practice -- Development and analysis of three sustainability initiatives -- Governmental accounting ethics: providing accountability to maintain the public trust -- Ethics and accounting information systems -- Blockchain technology in accounting information systems: intended and unintended consequences -- Ethical considerations of corporate tax avoidance: diverging perspectives from different stakeholders -- Personal tax compliance: ethical decision making in the tax context -- Part V. Education and accounting ethics -- The role of practical wisdom in accounting ethics education -- Have advanced degrees increased ethical professionalism for auditors? -- A business practitioner's guide to resolving moral dilemmas: employing a Location Map to define boundaries of permissible behavior -- Part VI. Ethical accountants and ethical accounting -- An examination of the virtues of accounting examplars -- Investigating the ethical implications of whistleblowing within accounting -- The boundary problem in a surveillance society: moving beyond individual ethics and compliance -- A survey of diversity ethics in the accounting profession.
Additional Edition:
Print version: Routledge handbook of accounting ethics. Abingdon, Oxon ; New York, NY : Routledge, 2021 ISBN 9781138591967
Language:
English
Keywords:
Electronic books.
;
Electronic books.
URL:
https://www.taylorfrancis.com/books/9780429490224
Bookmarklink