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.
TABLE OF CONTENTS
part I|44 pages
Historical perspectives on business and accounting ethics
part II|59 pages
Alternative perspectives for thinking about accounting ethics
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
chapter 16|9 pages
Blockchain technology in accounting information systems
chapter 17|12 pages
Ethical considerations of corporate tax avoidance
part V|73 pages
Education and accounting ethics
chapter 22|13 pages
A business practitioner’s guide to resolving moral dilemmas
part VI|63 pages
Ethical accountants and ethical accounting