Accounting and Business Ethics: An Introduction by Ken McPhail

By Ken McPhail

Regardless of the large influence of various accounting scandals on the accounting career, the overall malaise among the career extra commonly, and the numerous legislative and institutional reforms that experience taken position accordingly, there are nonetheless strangely few textbooks on accounting ethics. This concise introductory textual content takes a large view of ethics and accounting, considering modern social tendencies, corresponding to globalization and terrorism. instead of delineating codes behavior, this article pushes the reader in the direction of an figuring out of the character of moral dilemmas and the factors that effect the ways that accountants body moral questions. The ebook is split into components. the 1st half specializes in constructing pondering different types of moral questions which may be posed with regards to accounting. the second one half focuses extra explicitly on accounting perform, exploring the moral functionality of accounting when it comes to the marketplace financial system, ethics in terms of the accounting occupation, and the ethics of the foreign accounting harmonization venture. Accounting and company Ethics is a compact introduction aimed at either scholars and practitioners who are looking to comprehend extra in regards to the ethics of accounting.

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However, this body of research also recognizes that the nature of ethical issues themselves is also important in understanding an individual’s ethical predisposition towards them. This section focuses specifically on two issuerelated elements: first, moral intensity and second, moral framing. Moral intensity Jones (1991; see also Leitsch 2004) suggests that the moral intensity of an issue will be influenced by six factors. 1 2 3 4 5 6 09:38:30:04:09 The nature of the consequences The social consensus The possibility of effect Temporal immediacy Proximity The concentration of effect.

The characteristics of gender and age in particular have been explored in some detail. While Stanga and Turpen’s (1991) work does not support the existence of gender differences Arlow (1991), Meising and Preble (1985) and Borkowski and Ugras (1992) all contend that females are more ethical than males. David and colleagues (1994) also suggest that women have different kinds of attitudes towards ethics and codes of ethics in particular. In fact some people have even suggested that one way to resolve the ethical problems in large accounting firms is to employ more women (Radtke 2008).

1987) ‘Corporate ethics : From commandments to commandment’, Industry Week, December: 33–36. Nash, L. (1994) Believers in business (Nashville, TN: Thomas Nelson). W. (2001) ‘Commercialism and its impact on the integrity of professional tax services in the United States’, Critical Perspectives on Accounting, 12: 589–605. A. ’, Accounting Horizons, 1(2): 65–68. 09:38:30:04:09 Page 16 Page 17 2 Descriptive perspectives on accounting ethics What factors influence the way accountants respond to ethical dilemmas?

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