Accountants' truth: knowledge and ethics in the financial world
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford [u.a.]
Oxford Univ. Press
2009
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Verlagsinformation Inhaltsverzeichnis |
| Beschreibung: | X, 198 S. 24cm |
| ISBN: | 0199547149 9780199547142 |
Internformat
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| 650 | 4 | |a Ethik | |
| 650 | 4 | |a Accountants / Professional ethics | |
| 650 | 4 | |a Accounting / Moral and ethical aspects | |
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Datensatz im Suchindex
| _version_ | 1804139351393697792 |
|---|---|
| adam_text | Titel: Accountants truth
Autor: Gill, Matthew
Jahr: 2009
Contents
List of Figures ix
List of Abbreviations x
1. Introduction 1
Trust, crime, and conformity 2
Enron 5
Rules, discourse, and everyday practice 7
The social world of the chartered accountant 9
Facts, ethics, and truth in accounting 14
Plan of the book 19
2. Performance and Truthfulness 21
Performance and role-play 22
Honesty and transparency 29
Emotional labour 34
Conclusion 37
3. Champion Chicken 40
Three accounting options 41
Capitalization 43
Profit 47
Crystallizing fact 49
Circumstantial influences 52
Conclusion 54
4. Technocratism 55
Rationalization 56
Framing 58
Limitation of scope 62
Transcending dispute 66
The consequences of technocratism 70
Conclusion 74
VII
Contents
5. Pragmatism 75
Metaphor and thought 77
Strategic pragmatism and risk 79
Accounting as sport 83
Firm as family 86
Conclusion 90
6. Professionalism 93
The idea of professionalism 93
The English accounting profession 96
Professionalism and expertise 98
Professionalism and commercialism 99
Client relationships 103
Conclusion 107
7. Ethics 110
Right and wrong 1: employee ethics 111
Right and wrong 2: legalism 114
The meaning of ethics in accounting 118
Equivocation 123
Corruption 125
Important work 129
Conclusion 131
8. Conclusion 134
Overview 135
Knowledge 136
Truthfulness 139
Work 140
Ethics and responsibility 141
Professionalism 144
Policy implications 146
Building trust 152
Appendix: Methodology 154
Interviewees 154
Interview questions 155
Interview technique 157
Interpretative strategies 157
Advantages and limitations to the methodology 159
Interview research as an insider 160
Notes 162
References 174
Index I85
VIII
List of Figures
3.1. Sample profit and loss accounts, Champion Chicken, year ended
31 December 2003 44
3.2. Sample balance sheets, Champion Chicken, 31 December 2003 45
IX
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| isbn | 0199547149 9780199547142 |
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| spelling | Gill, Matthew Verfasser (DE-588)139236589 aut Accountants' truth knowledge and ethics in the financial world Matthew Gill 1. publ. Oxford [u.a.] Oxford Univ. Press 2009 X, 198 S. 24cm txt rdacontent n rdamedia nc rdacarrier Accountants - Professional ethics Accounting - Decision making Accounting - Moral and ethical aspects Ethik Accountants / Professional ethics Accounting / Moral and ethical aspects Accounting / Decision making Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Ethik (DE-588)4015602-3 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 s Ethik (DE-588)4015602-3 s DE-604 DE-576;DE-180 application/pdf http://swbplus.bsz-bw.de/bsz302422560vlg.htm 20090724115724 Verlagsinformation HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017715350&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Gill, Matthew Accountants' truth knowledge and ethics in the financial world Accountants - Professional ethics Accounting - Decision making Accounting - Moral and ethical aspects Ethik Accountants / Professional ethics Accounting / Moral and ethical aspects Accounting / Decision making Wirtschaftsprüfung (DE-588)4066505-7 gnd Ethik (DE-588)4015602-3 gnd |
| subject_GND | (DE-588)4066505-7 (DE-588)4015602-3 |
| title | Accountants' truth knowledge and ethics in the financial world |
| title_auth | Accountants' truth knowledge and ethics in the financial world |
| title_exact_search | Accountants' truth knowledge and ethics in the financial world |
| title_full | Accountants' truth knowledge and ethics in the financial world Matthew Gill |
| title_fullStr | Accountants' truth knowledge and ethics in the financial world Matthew Gill |
| title_full_unstemmed | Accountants' truth knowledge and ethics in the financial world Matthew Gill |
| title_short | Accountants' truth |
| title_sort | accountants truth knowledge and ethics in the financial world |
| title_sub | knowledge and ethics in the financial world |
| topic | Accountants - Professional ethics Accounting - Decision making Accounting - Moral and ethical aspects Ethik Accountants / Professional ethics Accounting / Moral and ethical aspects Accounting / Decision making Wirtschaftsprüfung (DE-588)4066505-7 gnd Ethik (DE-588)4015602-3 gnd |
| topic_facet | Accountants - Professional ethics Accounting - Decision making Accounting - Moral and ethical aspects Ethik Accountants / Professional ethics Accounting / Moral and ethical aspects Accounting / Decision making Wirtschaftsprüfung |
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