ABSTRACT
This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book provides a general history of the development of accounting ethics. It explains the ethical theory of the famous philosopher and sociologist Jurgen Habermas. The book examines efforts to measure and report on an organization’s efforts toward sustainability, and an area that continues to challenge conventional accounting standard setters. It also provides a review of the individual tax literature and focuses on three areas: tax return reporting compliance, tax amnesty declarations, and tax whistleblowing. The book explores a critical analysis of certain taken-for-granted premises in accounting. It also presents an innovative method, based on Location Maps, to assist practitioners in resolving moral dilemmas. The book describes how the profession was instrumental in motivating universities to add ethics education to the accounting curriculum. It shows how truly problematic is the notion of a boundary that separates a business from the rest of society.
