Ethical issues in accounting
著者
書誌事項
Ethical issues in accounting
(Professional ethics)
Routledge, 1998
- : hbk
- : pbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
- 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
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