Contents	8
	Illustrations	9
	Preface	12
	Acknowledgements	14
	PART I: How to think ethically about accounting	16
	1 Introduction	18
	2 Descriptive perspectives on accounting ethics: What factors influence the way accountants respond to ethical dilemmas?	32
	3 Normative perspectives on accounting ethics: How should accountants behave?	60
	4 Political moral philosophy and accounting ethics: Why should accountants be good?	76
	5 Post and new-modern perspectives on accounting ethics: How have accountants become ethical?	109
	PART II: The ethics of accounting practice	124
	6 The function of accounting and the morality of the market	126
	7 The ethics of being a professional accountant	147
	8 The ethics of international accounting: Harmonization and terrorism	171
	9 Ethics, intellectual capital and accounting reporting	199
	Index	230