書誌事項

Ethical issues in accounting

edited by Catherine Gowthorpe and John Blake

(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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