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Accounting Ethics

Accounting Ethics

Four Volume Set
Edited by:

December 2012 | 1 472 pages | SAGE Publications Ltd

This four-volume set draws together a wealth of insights accumulated over the past two decades into the ever-evolving world of accounting ethics. Within its traditional role, the ethical function of accounting has become increasingly apparent in light of some major business collapses, and most recently the Global Financial Crisis has underlined that notions of trust and integrity in financial reporting are crucial for the smooth operation of global markets as well as individual corporations. This work covers various central themes including:

  • Conventional Views on Accounting Ethics: the ethics of accountants; the hidden ethics of conventional accounting practice
  • New Views on Accounting Ethics: accounting ethics and post modernity; accounting and discourse ethics; accounting ethics & post-secularism
  • Accounting Ethics in Context: Accounting Ethics, Professions and Professionalism; Accounting Ethics, Global Institutions & Global Markets; Government Accounting & Accountability
  • The Future of Accounting Ethics: The Future of Sustainability & Human Rights; Accounting Ethics, Complexity & Networks; Reporting Accounting Ethics & Intangible Assets

Masterfully edited and introduced, and with a focus on comprehensive and nuanced scholarly discussion, this set brings together key contributions and skillfully explores a topic that is fast becoming a defining characteristic of our times.

Andrew Abbott
Professional Ethics
Mohammad Abdolmohammadi and C. Richard Barker
Accountants' Value Preferences and Moral Reasoning
Mary Beth Armstrong
Moral Development and Accounting Education
C. Edward Arrington and Jere Francis
Giving Economic Accounts
Accounting as Cultural Practice

A. Edward Arrington and Jere Francis
Accounting as a Human Practice
The Appeal of Other Voices

C. Edward Arrington and Anthony Puxty
Accounting Interests and Rationality
A Communicative Relation

Jeanne Backof and Charles Martin
Historical Perspectives
Development of the Codes of Ethics in the Legal, Medical and Accounting Professions

Jeffrey Cohen and Laurie Pant
Beyond Bean-Counting
Establishing High Ethical Standards in the Public Accounting Profession

Abraham Briloff
Accounting and Society
A Covenant Desecrated

J. Broadbent
The Gendered Nature of Accounting Logic
Pointers to an Accounting That Encompasses Multiple Values

Jeffrey Cohen, Laurie Pant and David Sharp
Cultural and Socioeconomic Constraints on International Codes of Ethics
Lessons from Accounting

David Campbell, Ken McPhail and Richard Slack
Face Work in Annual Reports
A Study of the Management of Encounter through Annual Reports, Informed by Levinas and Bauman

Christine Cooper, Andrea Coulson and Phil Taylor
Accounting for Human Rights
Doxic Health and Safety Practices - the Accounting Lesson from ICL

R.S. Downie
Professions and Professionalism
Jeff Everett
Ethics Education and the Role of the Symbolic Market
Gail Eynon, Nancy Thorley Hill and Kevin Stevens
Factors That Influence the Moral Reasoning Abilities of Accountants
Implications for Universities and the Profession

Timothy Fogarty
Accountant Ethics
A Brief Examination of Neglected Sociological Dimensions

Jere Francis
After Virtue? Accounting as a Moral and Discursive Practice
Rob Gray, Jan Bebbington and Ken McPhail
Teaching Ethics and the Ethics of Accounting Teaching
Educating for Immorality and a Possible Case for Social and Environmental Accounting

Robert Hauptman and Fred Hill
Deride, Abide or Dissent
On the Ethics of Professional Conduct

Kenneth Hiltebeitel and Scott Jones
An Assessment of the Ethics Instruction in Accounting Education
Christian Hoarau
International Accounting Harmonization
American Hegemony or Mutual Recognition with Benchmarks?

Leo van der Tas
International Accounting Harmonization
American Hegemony or Mutual Recognition with Benchmarks? A Comment

Christopher Nobes
International Accounting Harmonization
A Commentary

Axel Haller
International Accounting Harmonization
American Hegemony or Mutual Recognition with Benchmarks? Comments and Additional Notes from a German Perspective

S.T. Jakubowski et al
A Cross-Country Comparison of the Codes of Professional Conduct of Certified/Chartered Accountants
Cheryl Lehman
Accounting Ethics
Surviving Survival of the Fittest

Theresa Libby and Linda Thorne
The Identification and Categorization of Auditors' Virtue
Andrew Likierman
Ethical Dilemmas for Accountants
A United Kingdom Perspective

Stephen Loeb
Teaching Students Accounting Ethics
Some Crucial Issues

Anne Loft, Christopher Humphrey and Stuart Turley
In Pursuit of Global Regulation
Changing Governance and Accountability Structures at the International Federation of Accountants (IFAC)

Irene McCarthy
Professional Ethics Code Conflict Situations
Ethical and Value Orientation of Collegiate Accounting Students

John Francis McKernan and Katarzyna Kosmala MacLullich
Accounting, Love and Justice
Ken McPhail
A Review of the Emergence of Post-Secular Critical Accounting and a Provocation from Radical Orthodoxy
K. McPhail, C. Paisey and N. Paisey
Accounting at School
The Impact of Policy, Teachers and Class on the Ethical Construction of Accounting and Business in Scottish Secondary Schools

Ken McPhail
Professional Anxiety, Deliberative Democracy and Ethics Education
Ken McPhail
The Threat of Ethical Accountants
An Application of Foucault's Concept of Ethics to Accounting Education and Some Thoughts on Ethically Educating for the Other

Ken McPhail
The Other Objective of Ethics Education
Re-Humanizing the Accounting Profession: A Study of Ethics Education in Law, Engineering, Medicine and Accountancy

Ken McPhail, Tim Gorringe and Rob Gray
Accounting and Theology
An Introduction - Initiating a Dialogue between Immediacy and Eternity

Domènec Melé
Ethical Education in Accounting
Integrating Rules, Values and Virtues

Peter Miller and Ted O'Leary
Accounting and the Construction of the Governable Person
K.M. Misiewicz
The Normative Impact of CPA Firms, Professional Organizations and State Boards on Accounting Ethics Education
Lee Parker
Professional Accounting Body Ethics
In Search of the Private Interest

Lee Parker
Corporate Governance Crisis down under
Post-Enron Accounting Education and Research Inertia

Lawrence Poneman
Ethical Judgements in Accounting
A Cognitive-Development Perspective

Lawrence Ponemon
Ethical Reasoning and Selection
Socialization in Accounting

Michael Power
After Calculation? Reflections on Critique of Economic Reason by André Gorz
Patrick Primeaux and John Steiber
Profit Maximization
The Ethical Mandate of Business

Robin Radtke
Role Morality in the Accounting Profession
How Do We Compare to Physicians and Attorneys?

Sara Ann Reiter
The Kohlberg-Gilligan Controversy
Lessons for Accounting Ethics Education

Robert Ruland and Cristi Lindblom
Ethics and Disclosure
An Analysis of Conflicting Duties

Paul Schlachter
Organizational Influences on Individual Ethical Behaviour in Public Accounting
William Schweiker
Accounting for Ourselves
Accounting Practice and the Discourse of Ethics

Teri Shearer
Ethics and Accountability
From the For-Itself to the For-the-Other

Prem Sikka and Hugh Willmott
The Power of 'Independence'
Defending and Extending the Jurisdiction of Accounting in the United Kingdom

Prem Sikka, Hugh Wilmot and Tony Lowe
Guardians of Knowledge and Public Interest
Evidence and Issues of Accountability in the U.K. Accounting Profession

Prem Sikka, Hugh Willmott and Tony Puxty
The Mountains Are Still There
Accounting Academics and the Bearings of Intellectuals

Ronald Sims and Johannes Brinkman
Enron Ethics (or, Culture Matters More than Codes)
Aileen Smith and Evelyn Hum
Linking Culture and Ethics
A Comparison of Accountants' Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts

Keith Stanga and Richard Turpen
Ethical Judgements on Selected Accounting Issues
An Empirical Study

Paul Williams
Recovering Accounting as a Worthy Endeavour
The Legitimate Concern with Fairness

Paul Williams
Hugh Willmott and Prem Sikka
On the Commercialization of Accountancy Thesis
A Review Essay


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ISBN: 9781446254813