McPhail, Ken.

Accounting and business ethics : an introduction / Ken McPhail and Diane Walters. - London ; New York : Routledge, 2009. - xii, 225 p. : ill ; 24 cm.



Introduction -- Descriptive perspectives on accounting ethics : what factors influence the way accountants respond to ethical dilemmas? -- Normative perspectives on accounting ethics : how should accountants behave? -- Political moral philosophy and accounting ethics : why should accountants be good? -- Post and new-modern perspectives on accounting ethics : how have accountants become ethical? -- The function of accounting and the morality of the market -- The ethics of being a professional accountant -- The ethics of international accounting : harmonization and terrorism -- Ethics, intellectual capital and accounting reporting.

Provides an overview of key ethical ideas and concepts that relate to accounting professionals and describes the ethical dilemmas faced by professionals and the factors that influence decision making.





9780415362351 0415362350 (hardback) 9780415362368 (pbk.) 0415362369 (pbk.)

2008034147


Accountants--Professional ethics.
Accounting--Moral and ethical aspects.
Business ethics.
Accountants--Ethics.
Accounting--Ethical aspects.
Business ethics.

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