Despite the enormous impact of Enron on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics.
This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the big ethical dilemmas facing the profession and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project.
Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.
Ken McPhail is Professor of Social and Ethical Accounting at the University of Glasgow, UK. He also holds an honorary professorship at Deakin University, Australia, and is co-editor of the Journal of Business Ethics Education.
Diane Walters is a member of the Institute of Chartered Accountants in Scotland and a part-time lecturer at Heriot-Watt University, UK.