ABSTRACT

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.

chapter |5 pages

Introduction

part I|44 pages

Historical perspectives on business and accounting ethics

chapter 3|12 pages

In our time

Accountant ethics and historical relativity

part II|59 pages

Alternative perspectives for thinking about accounting ethics

chapter 5|15 pages

Habermas and discourse ethics

chapter 6|10 pages

Stories and accounting ethics

chapter 7|18 pages

Feminism and ethics in accounting

Emancipatory perspectives

part III|56 pages

Religious perspectives on accounting ethics

part IV|112 pages

Topical perspectives on accounting ethics

chapter 14|16 pages

Governmental accounting ethics

Providing accountability to maintain the public trust

chapter 16|9 pages

Blockchain technology in accounting information systems

Intended and unintended consequences

chapter 17|12 pages

Ethical considerations of corporate tax avoidance

Diverging perspectives from different stakeholders

chapter 18|9 pages

Personal tax compliance

Ethical decision making in the tax context

part V|73 pages

Education and accounting ethics

part VI|63 pages

Ethical accountants and ethical accounting