Summary
Overview
Key Readings
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, ...
Editor's Introduction: Accounting Ethics
Preamble
A masterwork that explores the relationship between accounting and ethics runs the risk of being approached with a certain amount of incredulity. That is because the profession of accounting has traditionally been viewed as a skillful but ultimately technical craft that has little ethical challenges beyond ensuring that accountants do not break their professional codes of conduct.
Yet this incredulity reflects a failure to grasp the ethical values upon which accounting is predicated; the increasingly important function of accounting in realizing both societal and personal goals; and the fundamentally moral nature of rendering an account. Such a view of accounting fails to fully appreciate the nature of the world we live in; the nature of the lives we live and the fact ...
Table of Contents
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Volume I
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Andrew Abbott
1983
American Journal of Sociology
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2. Accountants' Value Preferences and Moral Reasoning
Mohammad Abdolmohammadi | C. Baker
2006
Journal of Business Ethics
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3. Moral Development and Accounting Education
Mary Armstrong
1987
Journal of Accounting Education
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4. Giving Economic Accounts: Accounting as Cultural Practice
C. Arrington | Jere Francis
1993
Accounting, Organizations and Society
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5. Accounting as a Human Practice: The Appeal of Other Voices
C. Arrington | Jere Francis
1993
Accounting, Organizations and Society
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6. Accounting, Interests, and Rationality: A Communicative Relation
C. Arrington | Anthony Puxty
1991
Critical Perspectives on Accounting
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Jeanne Backof | Charles Martin
1991
Journal of Business Ethics
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8. Beyond Bean Counting: Establishing High Ethical Standards in the Public Accounting Profession
Jeffrey Cohen | Laurie Pant
1991
Journal of Business Ethics
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9. Accountancy and Society: A Covenant Desecrated
Abraham Briloff
1990
Critical Perspectives on Accounting
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J. Broadbent
1998
Critical Perspectives on Accounting
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11. Cultural and Socioeconomic Constraints on International Codes of Ethics: Lessons from Accounting
Jeffrey Cohen | Laurie Pant | David Sharp
1992
Journal of Business Ethics
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David Campbell | Ken McPhail | Richard Slack
2009
Accounting, Auditing & Accountability Journal
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13. Accounting for Human Rights: Doxic Health and Safety Practices – The Accounting Lesson from ICL
Christine Cooper | Andrea Coulson | Phil Taylor
2011
Critical Perspectives on Accounting
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14. Professions and Professionalism
R. Downie
1990
Journal of Philosophy of Education
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15. Ethics Education and the Role of the Symbolic Market
Jeff Everett
2007
Journal of Business Ethics
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Volume II
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Gail Eynon | Nancy Hill | Kevin Stevens
1997
Journal of Business Ethics
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17. Accountant Ethics: A Brief Examination of Neglected Sociological Dimensions
Timothy Fogarty
1995
Journal of Business Ethics
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18. After Virtue? Accounting as a Moral and Discursive Practice
Jere Francis
1990
Accounting, Auditing & Accountability Journal
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Rob Gray | Jan Bebbington | Ken McPhail
1994
Accounting Education
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20. Deride, Abide or Dissent: On the Ethics of Professional Conduct
Robert Hauptman | Fred Hill
1991
Journal of Business Ethics
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21. An Assessment of Ethics Instruction in Accounting Education
Kenneth Hiltebeitel | Scott Jones
1992
Journal of Business Ethics
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22. International Accounting Harmonization: American Hegemony or Mutual Recognition with Benchmarks?
Christian Hoarau
1995
European Accounting Review
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Leo van der Tas
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22b. International Accounting Harmonization: A Commentary
Christopher Nobes
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Axel Haller
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23. A Cross-Country Comparison of the Codes of Professional Conduct of Certifed/Chartered Accountants
S. Jakubowski | P. Chao | S. Huh | S. Maheshwari
1995
European Accounting Review
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24. Accounting Ethics: Surviving Survival of the Fittest
Cheryl Lehman
1995
European Accounting Review
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25. The Identifcation and Categorization of Auditors' Virtues
Theresa Libby | Linda Thorne
1995
European Accounting Review
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26. Ethical Dilemmas for Accountants: A United Kingdom Perspective
Andrew Likierman
2002
Journal of Business Ethics
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27. Teaching Students Accounting Ethics: Some Crucial Issues
Stephen Loeb
1988
Advances in Public Interest Accounting
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Anne Loft | Christopher Humphrey | Stuart Turley
2004
Business Ethics Quarterly
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Irene McCarthy
1989
Journal of Business Ethics
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30. Accounting, Love and Justice
John McKernan | Katarzyna MacLullich
1988
Issues in Accounting Education
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Volume III
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Ken McPhail
2006
Accounting, Auditing & Accountability Journal
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Ken McPhail | Catriona Paisey | Nick Paisey
1997
Journal of Business Ethics
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33. Professional Anxiety, Deliberative Democracy and Ethics Education
Ken McPhail
2004
Accounting, Auditing & Accountability Journal
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Ken McPhail
2011
Critical Perspectives on Accounting
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Ken McPhail
2010
International Journal of Critical Accounting
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36. Accounting and Theology, an Introduction: Initiating a Dialogue between Immediacy and Eternity
Ken McPhail | Tim Gorringe | Rob Gray
2007
Journal of Business Ethics Education
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37. Ethical Education in Accounting: Integrating Rules, Values and Virtues
Domènec Melé
1999
Critical Perspectives on Accounting
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38. Accounting and the Construction of the Governable Person
Peter Miller | Ted O'Leary
2001
Journal of Business Ethics
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Kevin Misiewicz
2004
Accounting, Auditing & Accountability Journal
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40. Professional Accounting Body Ethics: In Search of the Private Interest
Lee Parker
2005
Journal of Business Ethics
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41. Corporate Governance Crisis Down Under: Post-Enron Accounting Education and Research Inertia
Lee Parker
1987
Accounting, Organizations and Society
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42. Ethical Judgments in Accounting: A Cognitive-developmental Perspective
Lawrence Ponemon
2007
Journal of Business Ethics
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43. Ethical Reasoning and Selection-Socialization in Accounting
Lawrence Ponemon
1994
Accounting, Organizations and Society
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Volume IV
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Michael Power
2005
European Accounting Review
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45. Proft Maximization: The Ethical Mandate of Business
Patrick Primeaux | John Stieber
1990
Critical Perspectives on Accounting
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46. Role Morality in the Accounting Profession – How Do We Compare to Physicians and Attorneys?
Robin Radtke
1992
Accounting, Organizations and Society
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47. The Kohlberg–Gilligan Controversy: Lessons for Accounting Ethics Education
Sara Reiter
1992
Accounting, Organizations and Society
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48. Ethics and Disclosure: An Analysis of Conficting Duties
Robert Ruland | Cristi Lindblom
1994
Journal of Business Ethics
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49. Organizational Influences on Individual Ethical Behavior in Public Accounting
Paul Schlachter
2008
Journal of Business Ethics
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50. Accounting for Ourselves: Accounting Practice and the Discourse of Ethics
William Schweiker
1996
Critical Perspectives on Accounting
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51. Ethics and Accountability: From the For-Itself to the For-the-Other
Teri Shearer
1992
Critical Perspectives on Accounting
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Prem Sikka | Hugh Willmott
1990
Journal of Business Ethics
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Prem Sikka | Hugh Willmott | Tony Lowe
1993
Accounting, Organizations and Society
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54. The Mountains Are Still There: Accounting Academics and the Bearings of Intellectuals
Prem Sikka | Hugh Willmott | Tony Puxty
2002
Accounting, Organizations and Society
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55. Enron Ethics (Or: Culture Matters More than Codes)
Ronald Sims | Johannes Brinkmann
1995
Accounting, Organizations and Society
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Aileen Smith | Evelyn Hume
1989
Accounting, Auditing & Accountability Journal
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57. Ethical Judgments on Selected Accounting Issues: An Empirical Study
Keith Stanga | Richard Turpen
1995
Accounting, Auditing & Accountability Journal
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58. Recovering Accounting as a Worthy Endeavor
Paul Williams
2003
Journal of Business Ethics
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59. The Legitimate Concern with Fairness
Paul Williams
2005
Journal of Business Ethics
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60. On the Commercialization of Accountancy Thesis: A Review Essay
Hugh Willmott | Prem Sikka
1991
Journal of Business Ethics
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