- ホーム
- > 洋書
- > 英文書
- > Business / Economics
Full Description
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.
Contents
Introduction Part 1 Historical Perspectives on Business and Accounting Ethics 1 History of Professional Accounting Ethics 2 Historical Development of the Code of Ethics of the US Public Accounting Profession 3 In Our Time: Accountant Ethics and Historical Relativity Part 2 Alternative Perspectives for Thinking About Accounting Ethics 4 Virtue Ethics and the Accounting Profession 5 Habermas and Discourse Ethics 6 Stories and Accounting Ethics 7 Feminism and Ethics in Accounting: Emancipatory Perspectives Part 3 Religious Perspectives on Accounting Ethics 8 Use of Stories in the Jewish Talmud to Emphasize Substance over Form 9 A Christian Accounting Ethic: God's Image and Work Transform Our Image and Work 10 Human Accountability and Divine Grace in the Qur'an Perceived Through an Accounting Perspective Part 4 Topical Perspectives on Accounting Ethics 11 Ethics in Auditing 12 Promoting a Stronger Ethical Focus in Management Accounting Research and Practice 13 Development and Analysis of Three Sustainability Initiatives 14 Governmental Accounting Ethics: Providing Accountability to Maintain the Public Trust 15 Ethics and Accounting Information Systems 16 Blockchain Technology in Accounting Information Systems: Intended and Unintended Consequences 17 Ethical Considerations of Corporate Tax Avoidance: Diverging Perspectives from Different Stakeholders 18 Personal Tax Compliance: Ethical Decision making in the Tax Context Part 5 Education and Accounting Ethics 19 The Role of Practical Wisdom in Accounting Ethics Education 20 Ethics in Higher Education 21 Have Advanced Degrees Increased Ethical Professionalism for Auditors? 22 A Business Practitioner's Guide to Resolving Moral Dilemmas: Employing a Location Map to Define Boundaries of Permissible Behavior Part 6 Ethical Accountants and Ethical Accounting 23 An Examination of the Virtues of Accounting Exemplars 24 Investigating the Ethical Implications of Whistleblowing within Accounting 25 The Boundary Problem in a Surveillance Society: Moving Beyond Individual Ethics and Compliance 26 A Survey of Diversity Ethics in the Accounting Profession
