Accounting and Business Ethics: An Introduction

McPhail, K. and Walters, D. (2009) Accounting and Business Ethics: An Introduction. Routledge: London, UK. ISBN 9780415362351

Abstract

Despite the enormous impact of Enron on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.

• Item Type: Books
• Status: Published
• Glasgow Author(s) Enlighten ID: McPhail, Professor Kenneth
• Authors: McPhail, K., and Walters, D.
• Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Publisher: Routledge
• ISBN: 9780415362351

Related URLs

• University of Glasgow Library Catalogue