The Routledge Handbook of Accounting Ethics
Publisher,Routledge
Publication Date,
Format, Paperback
Weight, 712 g
No. of Pages, 440
The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society.
Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.
Table of Contents
List of figures
List of tables
List of contributors
Introduction
Eileen Z. Taylor and Paul F. Williams
Part 1 Historical Perspectives on Business and Accounting Ethics
1 History of Professional Accounting Ethics
Diane H. Roberts
2 Historical Development of the Code of Ethics of the US Public Accounting Profession
Richard Charles Baker
3 In Our Time: Accountant Ethics and Historical Relativity
Timothy J. Fogarty
Part 2 Alternative Perspectives for Thinking About Accounting Ethics
4 Virtue Ethics and the Accounting Profession
Marc Peter Neri
5 Habermas and Discourse Ethics
Larita J. Killian
6 Stories and Accounting Ethics
Sara Reiter
7 Feminism and Ethics in Accounting: Emancipatory Perspectives
Cheryl R. Lehman
Part 3 Religious Perspectives on Accounting Ethics
8 Use of Stories in the Jewish Talmud to Emphasize Substance over Form
Dov Fischer and Hershey H. Friedman
9 A Christian Accounting Ethic: God’s Image and Work Transform Our Image and Work
Martin Stuebs and John M. Thornton
10 Human Accountability and Divine Grace in the Qur’an Perceived Through an Accounting Perspective
Athar Murtuza, Khalid R. Al-Adeem, and Mary B. Curtis
Part 4 Topical Perspectives on Accounting Ethics
11 Ethics in Auditing
Georgios Papachristou and Michalis Bekiaris
12 Promoting a Stronger Ethical Focus in Management Accounting Research and Practice
Wioleta Olczak and Robin W. Roberts
13 Development and Analysis of Three Sustainability Initiatives
Robert Bloom
14 Governmental Accounting Ethics: Providing Accountability to Maintain the Public Trust
Patrick T. Kelly
15 Ethics and Accounting Information Systems
Richard B. Dull and Lydia F. Schleifer
16 Blockchain Technology in Accounting Information Systems: Intended and Unintended Consequences
Robin R. Pennington
17 Ethical Considerations of Corporate Tax Avoidance: Diverging Perspectives from Different Stakeholders
Nathan C. Goldman and Christina M. Lewellen
18 Personal Tax Compliance: Ethical Decision making in the Tax Context
Jonathan Farrar, Dawn W. Massey, and Linda Thorne
Part 5 Education and Accounting Ethics
19 The Role of Practical Wisdom in Accounting Ethics Education
Steven M. Mintz and William F. Miller
20 Ethics in Higher Education
Christine Cheng, Kristy Schenck, and Renee Flasher
21 Have Advanced Degrees Increased Ethical Professionalism for Auditors?
Francine McKenna
22 A Business Practitioner’s Guide to Resolving Moral Dilemmas: Employing a Location Map to Define Boundaries of Permissible Behavior
Michael Alles and Michael Kraten
Part 6 Ethical Accountants and Ethical Accounting
23 An Examination of the Virtues of Accounting Exemplars
Patrick T. Kelly, Timothy J. Louwers, and John M. Thornton
24 Investigating the Ethical Implications of Whistleblowing within Accounting
Phebian Davis, Amy M. Donnelly, and Robin R. Radtke
25 The Boundary Problem in a Surveillance Society: Moving Beyond Individual Ethics and Compliance
Louella Moore
26 A Survey of Diversity Ethics in the Accounting Profession
Margarita Maria Lenk
Index