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Ethical Issues in Accounting : Professional Ethics - John Blake

Ethical Issues in Accounting

Professional Ethics

By: John Blake (Editor), Catherine Gowthorpe (Editor)

Hardcover Published: 17th September 1998
ISBN: 9780415171724
Number Of Pages: 224

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Until now, ethical issues in the field of accounting have been considered only in terms of the application of a fixed code of ethics. This unique book identifies accounting as an activity with complex ethical implications for the profession in general, as well as for individual practitioners. "Ethical Issues in Accounting" considers several aspects of accounting which have significant ethical dimensions, including creative accounting, the dilemmas faced by the private- sector accountant, taxation practice, ethical education for accountants, and social accounting, which incorporates issues of the environment. The role of the professional accounting bodies as guardians of professional accounting ethics is also examined in detail.

List of illustrations
Notes on contributors
Series editor's preface
Introductionp. 1
The Ethics of Accounting Regulationp. 6
The Ethics of Creative Accountingp. 24
The Accountant as Whistleblowerp. 41
Assumptions, Values and Principles: Accounting in the Public Servicesp. 63
Taxation and Ethical Issuesp. 82
The Professional Accounting Bodies as the Guardians of Accounting and Auditing Ethicsp. 98
The Partisanship of the Accountancy Bodies: Some Observationsp. 118
Ethical Issues and the Auditorp. 138
A Model for Ethical Education in Accountingp. 153
Values and Accounting: Divergences in Ethical Thinking on Accounting for the Environmentp. 170
Corporate Social Reporting: An Ethical Practice?p. 184
Indexp. 200
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9780415171724
ISBN-10: 0415171725
Series: Professional Ethics
Audience: Tertiary; University or College
Format: Hardcover
Language: English
Number Of Pages: 224
Published: 17th September 1998
Country of Publication: GB
Dimensions (cm): 22.86 x 14.61  x 1.91
Weight (kg): 0.36
Edition Number: 1

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