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Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant.
The book covers the ethical implications of several aspects of accounting:
* ethics and taxation
* creative accounting
* ethics in accounting regulation
* ethical dilemmas in the public sector
* whistleblowing
* various aspects of social accounting, including environmental accounting.
The fitness of the accounting profession as guardians of accounting and auditing ethics is also discussed in detail.
Inhaltsverzeichnis
Introduction; Chapter 1 The Ethics of Accounting Regulation, John Blake, Julia Clarke, Catherine Gowthorpe; Chapter 2 The Ethics of Creative Accounting, John Blake, Oriol Amat, Jack Dowds; Chapter 3 The Accountant as Whistleblower, Susan Richardson, Bill Richardson; Chapter 4 Assumptions, Values and Principles, Alan Lovell; Chapter 5 Taxation and Ethical Issues, Catherine Pilkington; Chapter 6 The Professional Accounting Bodies as the Guardians of Accounting and Auditing Ethics, John Blake, Ray Gardiner; Chapter 7 The Part isanship of the Accountancy Bodies, Prem Sikka; Chapter 8 Ethical Issues and the Auditor, Catherine Gowthorpe; Chapter 9 A Model for Ethical Education in Accounting, Ray Carroll; Chapter 10 Values and Accounting, Catherine Gowthorpe; Chapter 11 Corporate Social Reporting, Julia Clarke;
Über den Autor / die Autorin
Catherine Gowthorpe is Principal Lecturer in Accounting at the University of Central Lancashire. John Blake is Professor of Accounting at the University of Central Lancashire.
Zusammenfassung
This volume provides a comprehensive and accessible introduction to the ethical issues of accounting, which will be valuable reading for students and teachers of Business Studies and also for the practising accountant.
