Accounting Ethics (Sage Library in Accounting and Finance)

Accounting Ethics (Sage Library in Accounting and Finance)

By: Ken McPhail (editor)Hardback

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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 skilfully explores a topic that is fast becoming a defining characteristic of our times.

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About Author

Ken McPhail was appointed Professor of Accounting at La Trobe in September 2010. Prior to this he was professor of Social and Ethical Accounting at the University of Glasgow, a position he held since 2004. Ken is on the editorial board of Accounting Auditing & Accountability Journal and Critical Perspectives on Accounting. He is a co-editor of the Journal of Business Ethics Education and Sustainability, Accountability, Management, and Practice Journal. He has held an Honorary Professorship at Deakin University from February 2006 and sat on the Institute of Chartered Accountants in Scotland's Ethics Committee prior to moving to Melbourne. Ken's research interests lie principally in the area of accounting and business ethics, a topic on which he has lectured and published widely. Amongst his current projects are a special issue on Accounting and Human Rights for the journal Critical Perspectives on Accounting.


VOLUME ONE Professional Ethics - Andrew Abbott Accountants' Value Preferences and Moral Reasoning - Mohammad Abdolmohammadi and C. Richard Barker Moral Development and Accounting Education - Mary Beth Armstrong Giving Economic Accounts - C. Edward Arrington and Jere Francis Accounting as Cultural Practice Accounting as a Human Practice - A. Edward Arrington and Jere Francis The Appeal of Other Voices Accounting Interests and Rationality - C. Edward Arrington and Anthony Puxty A Communicative Relation Historical Perspectives - Jeanne Backof and Charles Martin Development of the Codes of Ethics in the Legal, Medical and Accounting Professions Beyond Bean-Counting - Jeffrey Cohen and Laurie Pant Establishing High Ethical Standards in the Public Accounting Profession Accounting and Society - Abraham Briloff A Covenant Desecrated The Gendered Nature of Accounting Logic - J. Broadbent Pointers to an Accounting That Encompasses Multiple Values Cultural and Socioeconomic Constraints on International Codes of Ethics - Jeffrey Cohen, Laurie Pant and David Sharp Lessons from Accounting Face Work in Annual Reports - David Campbell, Ken McPhail and Richard Slack A Study of the Management of Encounter through Annual Reports, Informed by Levinas and Bauman Accounting for Human Rights - Christine Cooper, Andrea Coulson and Phil Taylor Doxic Health and Safety Practices - the Accounting Lesson from ICL Professions and Professionalism - R.S. Downie Ethics Education and the Role of the Symbolic Market - Jeff Everett VOLUME TWO Factors That Influence the Moral Reasoning Abilities of Accountants - Gail Eynon, Nancy Thorley Hill and Kevin Stevens Implications for Universities and the Profession Accountant Ethics - Timothy Fogarty A Brief Examination of Neglected Sociological Dimensions After Virtue? Accounting as a Moral and Discursive Practice - Jere Francis Teaching Ethics and the Ethics of Accounting Teaching - Rob Gray, Jan Bebbington and Ken McPhail Educating for Immorality and a Possible Case for Social and Environmental Accounting Deride, Abide or Dissent - Robert Hauptman and Fred Hill On the Ethics of Professional Conduct An Assessment of the Ethics Instruction in Accounting Education - Kenneth Hiltebeitel and Scott Jones International Accounting Harmonization - Christian Hoarau American Hegemony or Mutual Recognition with Benchmarks? International Accounting Harmonization - Leo van der Tas American Hegemony or Mutual Recognition with Benchmarks? A Comment International Accounting Harmonization - Christopher Nobes A Commentary International Accounting Harmonization - Axel Haller American Hegemony or Mutual Recognition with Benchmarks? Comments and Additional Notes from a German Perspective A Cross-Country Comparison of the Codes of Professional Conduct of Certified/Chartered Accountants - S.T. Jakubowski et al Accounting Ethics - Cheryl Lehman Surviving Survival of the Fittest The Identification and Categorization of Auditors' Virtue - Theresa Libby and Linda Thorne Ethical Dilemmas for Accountants - Andrew Likierman A United Kingdom Perspective Teaching Students Accounting Ethics - Stephen Loeb Some Crucial Issues In Pursuit of Global Regulation - Anne Loft, Christopher Humphrey and Stuart Turley Changing Governance and Accountability Structures at the International Federation of Accountants (IFAC) Professional Ethics Code Conflict Situations - Irene McCarthy Ethical and Value Orientation of Collegiate Accounting Students Accounting, Love and Justice - John Francis McKernan and Katarzyna Kosmala MacLullich VOLUME THREE A Review of the Emergence of Post-Secular Critical Accounting and a Provocation from Radical Orthodoxy - Ken McPhail Accounting at School - K. McPhail, C. Paisey and N. Paisey The Impact of Policy, Teachers and Class on the Ethical Construction of Accounting and Business in Scottish Secondary Schools Professional Anxiety, Deliberative Democracy and Ethics Education - Ken McPhail The Threat of Ethical Accountants - Ken McPhail An Application of Foucault's Concept of Ethics to Accounting Education and Some Thoughts on Ethically Educating for the Other The Other Objective of Ethics Education - Ken McPhail Re-Humanizing the Accounting Profession: A Study of Ethics Education in Law, Engineering, Medicine and Accountancy Accounting and Theology - Ken McPhail, Tim Gorringe and Rob Gray An Introduction - Initiating a Dialogue between Immediacy and Eternity Ethical Education in Accounting - Domenec Mele Integrating Rules, Values and Virtues Accounting and the Construction of the Governable Person - Peter Miller and Ted O'Leary The Normative Impact of CPA Firms, Professional Organizations and State Boards on Accounting Ethics Education - K.M. Misiewicz Professional Accounting Body Ethics - Lee Parker In Search of the Private Interest Corporate Governance Crisis down under - Lee Parker Post-Enron Accounting Education and Research Inertia Ethical Judgements in Accounting - Lawrence Poneman A Cognitive-Development Perspective Ethical Reasoning and Selection - Lawrence Ponemon Socialization in Accounting VOLUME FOUR After Calculation? Reflections on Critique of Economic Reason by Andre Gorz - Michael Power Profit Maximization - Patrick Primeaux and John Steiber The Ethical Mandate of Business Role Morality in the Accounting Profession - Robin Radtke How Do We Compare to Physicians and Attorneys? The Kohlberg-Gilligan Controversy - Sara Ann Reiter Lessons for Accounting Ethics Education Ethics and Disclosure - Robert Ruland and Cristi Lindblom An Analysis of Conflicting Duties Organizational Influences on Individual Ethical Behaviour in Public Accounting - Paul Schlachter Accounting for Ourselves - William Schweiker Accounting Practice and the Discourse of Ethics Ethics and Accountability - Teri Shearer From the For-Itself to the For-the-Other The Power of 'Independence' - Prem Sikka and Hugh Willmott Defending and Extending the Jurisdiction of Accounting in the United Kingdom Guardians of Knowledge and Public Interest - Prem Sikka, Hugh Wilmot and Tony Lowe Evidence and Issues of Accountability in the U.K. Accounting Profession The Mountains Are Still There - Prem Sikka, Hugh Willmott and Tony Puxty Accounting Academics and the Bearings of Intellectuals Enron Ethics (or, Culture Matters More than Codes) - Ronald Sims and Johannes Brinkman Linking Culture and Ethics - Aileen Smith and Evelyn Hum A Comparison of Accountants' Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts Ethical Judgements on Selected Accounting Issues - Keith Stanga and Richard Turpen An Empirical Study Recovering Accounting as a Worthy Endeavour - Paul Williams The Legitimate Concern with Fairness - Paul Williams On the Commercialization of Accountancy Thesis - Hugh Willmott and Prem Sikka A Review Essay

Product Details

  • publication date: 10/12/2012
  • ISBN13: 9781446254813
  • Format: Hardback
  • Number Of Pages: 1472
  • ID: 9781446254813
  • ISBN10: 144625481X

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