Ethical issues in accounting:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Routledge
1998
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Professional ethics
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 207 S. |
| ISBN: | 0415171725 0415171733 |
Internformat
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Datensatz im Suchindex
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| adam_text |
CONTENTS
List of illustrations ix
Notes on contributors xi
Series editor's preface xv
INTRODUCTION 1
Accounting ethics? What does ethics mean? 2
The contributions 4
1 THE ETHICS OF ACCOUNTING REGULATION 6
John Blake, Julia Clarke and Catherine Gowthorpe
Overview 6
The role of the accounting practitioner in different national
modes of accounting regulation 7
Economic impact issues and the accounting regulator 9
The ethical perspective 11
Some specific examples 13
Sex differences and the ethics of accounting regulation 18
Conclusion 21
2 THE ETHICS OF CREATIVE ACCOUNTING 24
John Blake, Oriol Amat and Jack Dowds
Introduction 24
Definitions 24
Reasons for creative accounting 28
The ethical perspective 32
Is there a solution? 36
Conclusion 39
v
CONTENTS
3 THE ACCOUNTANT AS WHISTLEBLOWER 41
Susan Richardson and BUI Richardson
Introduction 41
MIS Limited: a case study based on ethnographic
research 46
The accountant's re/lections 51
Conclusion 60
4 ASSUMPTIONS, VALUES AND PRINCIPLES:
ACCOUNTING IN THE PUBLIC SERVICES 63
Alan Lovell
Introduction 63
The domains of conscience and care 65
Managing dissent 70
The tensions and conflicts inherent within public service
management 72
Conclusions 11
5 TAXATION AND ETHICAL ISSUES 82
Catherine Pilkington
Introduction 82
Taxpayer ethics 83
Tax practitioner ethics 87
Conclusion 96
Tax cases 96
6 THE PROFESSIONAL ACCOUNTING BODIES
AS THE GUARDIANS OF ACCOUNTING AND
AUDITING ETHICS 98
John Blake and Ray Gardiner
Introduction 98
The radical critics' case 99
Evidence for the case 101
The critics' proposals and the profession's responses 108
The profession's response 111
The problem of partisanship 112
Conclusion 115
7 THE PARTISANSHIP OF THE ACCOUNTANCY
BODIES: SOME OBSERVATIONS 118
Prem Sikka
vi
CONTENTS
Introduction 118
The politics of accounting 119
Reforming accounting and auditing 124
Summary and discussion 133
8 ETHICAL ISSUES AND THE AUDITOR 138
Catherine Gowthorpe
Introduction 138
The problem of professionalism 138
Evidence of unprofessional behaviour 141
Kohlberg's model of moral development 142
Application of Kohlberg's model to auditors 145
The role of education 147
Conclusion 150
9 A MODEL FOR ETHICAL EDUCATION IN
ACCOUNTING 153
Ray Carroll
Ethics in terms of professional codes of conduct 155
Commitment to morality 158
Educating for integrity 163
The capstone 164
10 VALUES AND ACCOUNTING: DIVERGENCES
IN ETHICAL THINKING ON ACCOUNTING FOR
THE ENVIRONMENT 170
Catherine Gowthorpe
Introduction 170
Accounting: part of the problem? 170
Accounting: part of the solution? 175
Values and accoun ting 178
Conclusion 181
11 CORPORATE SOCIAL REPORTING: AN ETHICAL
PRACTICE? 184
Julia Clarke
Introduction 184
The elements of corporate social reporting 185
The company as a moral person? 188
Models of corporate responsibility 189
CSR as an expression of ethical concern 192
vii
CONTENTS
Reflecting and promoting ethical behaviour 195
Conclusion 197
Index 200
viii
ILLUSTRATIONS
TABLES
1.1 Impact of two different methods of foreign currency
translation 14
1.2 Membership of the Institute of Chartered
Accountants in England and Wales by sex 18
1.3 Representation by sex on seven accounting
standard setting bodies in 1996 19
2.1 Opportunities for creative accounting 28
2.2 Three most frequently cited ethical problems 34
2.3 Summary of results of surveys of auditors' attitudes
to creative accounting 36
2.4 Is creative accounting a significant problem in New
Zealand? 38
2.5 Is creative accounting becoming more or less common
in New Zealand? 38
2.6 Reasons put forward to explain a reduction in creative
accounting 38
6.1 DTI audit reports, 1971 93 102
8.1 Kohlberg's classification of levels of moral
development 144
ix |
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| isbn | 0415171725 0415171733 |
| language | English |
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| series2 | Professional ethics |
| spelling | Ethical issues in accounting ed. by Catherine Gowthorpe ... 1. publ. London [u.a.] Routledge 1998 XVI, 207 S. txt rdacontent n rdamedia nc rdacarrier Professional ethics Accountancy gtt Comptabilité - Aspect moral Ethiek gtt Ethik Accounting Moral and ethical aspects Buchführung (DE-588)4008619-7 gnd rswk-swf Ethik (DE-588)4015602-3 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Buchführung (DE-588)4008619-7 s Ethik (DE-588)4015602-3 s DE-604 Gowthorpe, Catherine Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008325350&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ethical issues in accounting Accountancy gtt Comptabilité - Aspect moral Ethiek gtt Ethik Accounting Moral and ethical aspects Buchführung (DE-588)4008619-7 gnd Ethik (DE-588)4015602-3 gnd |
| subject_GND | (DE-588)4008619-7 (DE-588)4015602-3 (DE-588)4143413-4 |
| title | Ethical issues in accounting |
| title_auth | Ethical issues in accounting |
| title_exact_search | Ethical issues in accounting |
| title_full | Ethical issues in accounting ed. by Catherine Gowthorpe ... |
| title_fullStr | Ethical issues in accounting ed. by Catherine Gowthorpe ... |
| title_full_unstemmed | Ethical issues in accounting ed. by Catherine Gowthorpe ... |
| title_short | Ethical issues in accounting |
| title_sort | ethical issues in accounting |
| topic | Accountancy gtt Comptabilité - Aspect moral Ethiek gtt Ethik Accounting Moral and ethical aspects Buchführung (DE-588)4008619-7 gnd Ethik (DE-588)4015602-3 gnd |
| topic_facet | Accountancy Comptabilité - Aspect moral Ethiek Ethik Accounting Moral and ethical aspects Buchführung Aufsatzsammlung |
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