ABSTRACT

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.

chapter |19 pages

Assumptions, Values and Principles

Accounting in the Public Services

chapter |20 pages

The Partisanship of the Accountancy Bodies

Some Observations

chapter |14 pages

Values and Accounting

Divergences in ethical thinking on accounting for the environment

chapter |16 pages

Corporate Social Reporting

An Ethical Practice?