内容説明
This four-volume set draws together a wealth of insights accumulated over the past two decades into the ever-evolving world of accounting ethics. Within its traditional role, the ethical function of accounting has become increasingly apparent in light of some major business collapses, and most recently the Global Financial Crisis has underlined that notions of trust and integrity in financial reporting are crucial for the smooth operation of global markets as well as individual corporations. This work covers various central themes including:
- Conventional Views on Accounting Ethics: the ethics of accountants; the hidden ethics of conventional accounting practice
- New Views on Accounting Ethics: accounting ethics and post modernity; accounting and discourse ethics; accounting ethics & post-secularism
- Accounting Ethics in Context: Accounting Ethics, Professions and Professionalism; Accounting Ethics, Global Institutions & Global Markets; Government Accounting & Accountability
- The Future of Accounting Ethics: The Future of Sustainability & Human Rights; Accounting Ethics, Complexity & Networks; Reporting Accounting Ethics & Intangible Assets
Masterfully edited and introduced, and with a focus on comprehensive and nuanced scholarly discussion, this set brings together key contributions and skilfully explores a topic that is fast becoming a defining characteristic of our times.
目次
VOLUME ONE
Professional Ethics - Andrew Abbott
Accountants' Value Preferences and Moral Reasoning - Mohammad Abdolmohammadi and C. Richard Barker
Moral Development and Accounting Education - Mary Beth Armstrong
Giving Economic Accounts - C. Edward Arrington and Jere Francis
Accounting as Cultural Practice
Accounting as a Human Practice - A. Edward Arrington and Jere Francis
The Appeal of Other Voices
Accounting Interests and Rationality - C. Edward Arrington and Anthony Puxty
A Communicative Relation
Historical Perspectives - Jeanne Backof and Charles Martin
Development of the Codes of Ethics in the Legal, Medical and Accounting Professions
Beyond Bean-Counting - Jeffrey Cohen and Laurie Pant
Establishing High Ethical Standards in the Public Accounting Profession
Accounting and Society - Abraham Briloff
A Covenant Desecrated
The Gendered Nature of Accounting Logic - J. Broadbent
Pointers to an Accounting That Encompasses Multiple Values
Cultural and Socioeconomic Constraints on International Codes of Ethics - Jeffrey Cohen, Laurie Pant and David Sharp
Lessons from Accounting
Face Work in Annual Reports - David Campbell, Ken McPhail and Richard Slack
A Study of the Management of Encounter through Annual Reports, Informed by Levinas and Bauman
Accounting for Human Rights - Christine Cooper, Andrea Coulson and Phil Taylor
Doxic Health and Safety Practices - the Accounting Lesson from ICL
Professions and Professionalism - R.S. Downie
Ethics Education and the Role of the Symbolic Market - Jeff Everett
VOLUME TWO
Factors That Influence the Moral Reasoning Abilities of Accountants - Gail Eynon, Nancy Thorley Hill and Kevin Stevens
Implications for Universities and the Profession
Accountant Ethics - Timothy Fogarty
A Brief Examination of Neglected Sociological Dimensions
After Virtue? Accounting as a Moral and Discursive Practice - Jere Francis
Teaching Ethics and the Ethics of Accounting Teaching - Rob Gray, Jan Bebbington and Ken McPhail
Educating for Immorality and a Possible Case for Social and Environmental Accounting
Deride, Abide or Dissent - Robert Hauptman and Fred Hill
On the Ethics of Professional Conduct
An Assessment of the Ethics Instruction in Accounting Education - Kenneth Hiltebeitel and Scott Jones
International Accounting Harmonization - Christian Hoarau
American Hegemony or Mutual Recognition with Benchmarks?
International Accounting Harmonization - Leo van der Tas
American Hegemony or Mutual Recognition with Benchmarks? A Comment
International Accounting Harmonization - Christopher Nobes
A Commentary
International Accounting Harmonization - Axel Haller
American Hegemony or Mutual Recognition with Benchmarks? Comments and Additional Notes from a German Perspective
A Cross-Country Comparison of the Codes of Professional Conduct of Certified/Chartered Accountants - S.T. Jakubowski et al
Accounting Ethics - Cheryl Lehman
Surviving Survival of the Fittest
The Identification and Categorization of Auditors' Virtue - Theresa Libby and Linda Thorne
Ethical Dilemmas for Accountants - Andrew Likierman
A United Kingdom Perspective
Teaching Students Accounting Ethics - Stephen Loeb
Some Crucial Issues
In Pursuit of Global Regulation - Anne Loft, Christopher Humphrey and Stuart Turley
Changing Governance and Accountability Structures at the International Federation of Accountants (IFAC)
Professional Ethics Code Conflict Situations - Irene McCarthy
Ethical and Value Orientation of Collegiate Accounting Students
Accounting, Love and Justice - John Francis McKernan and Katarzyna Kosmala MacLullich
VOLUME THREE
A Review of the Emergence of Post-Secular Critical Accounting and a Provocation from Radical Orthodoxy - Ken McPhail
Accounting at School - K. McPhail, C. Paisey and N. Paisey
The Impact of Policy, Teachers and Class on the Ethical Construction of Accounting and Business in Scottish Secondary Schools
Professional Anxiety, Deliberative Democracy and Ethics Education - Ken McPhail
The Threat of Ethical Accountants - Ken McPhail
An Application of Foucault's Concept of Ethics to Accounting Education and Some Thoughts on Ethically Educating for the Other
The Other Objective of Ethics Education - Ken McPhail
Re-Humanizing the Accounting Profession: A Study of Ethics Education in Law, Engineering, Medicine and Accountancy
Accounting and Theology - Ken McPhail, Tim Gorringe and Rob Gray
An Introduction - Initiating a Dialogue between Immediacy and Eternity
Ethical Education in Accounting - Domenec Mele
Integrating Rules, Values and Virtues
Accounting and the Construction of the Governable Person - Peter Miller and Ted O'Leary
The Normative Impact of CPA Firms, Professional Organizations and State Boards on Accounting Ethics Education - K.M. Misiewicz
Professional Accounting Body Ethics - Lee Parker
In Search of the Private Interest
Corporate Governance Crisis down under - Lee Parker
Post-Enron Accounting Education and Research Inertia
Ethical Judgements in Accounting - Lawrence Poneman
A Cognitive-Development Perspective
Ethical Reasoning and Selection - Lawrence Ponemon
Socialization in Accounting
VOLUME FOUR
After Calculation? Reflections on Critique of Economic Reason by Andre Gorz - Michael Power
Profit Maximization - Patrick Primeaux and John Steiber
The Ethical Mandate of Business
Role Morality in the Accounting Profession - Robin Radtke
How Do We Compare to Physicians and Attorneys?
The Kohlberg-Gilligan Controversy - Sara Ann Reiter
Lessons for Accounting Ethics Education
Ethics and Disclosure - Robert Ruland and Cristi Lindblom
An Analysis of Conflicting Duties
Organizational Influences on Individual Ethical Behaviour in Public Accounting - Paul Schlachter
Accounting for Ourselves - William Schweiker
Accounting Practice and the Discourse of Ethics
Ethics and Accountability - Teri Shearer
From the For-Itself to the For-the-Other
The Power of 'Independence' - Prem Sikka and Hugh Willmott
Defending and Extending the Jurisdiction of Accounting in the United Kingdom
Guardians of Knowledge and Public Interest - Prem Sikka, Hugh Wilmot and Tony Lowe
Evidence and Issues of Accountability in the U.K. Accounting Profession
The Mountains Are Still There - Prem Sikka, Hugh Willmott and Tony Puxty
Accounting Academics and the Bearings of Intellectuals
Enron Ethics (or, Culture Matters More than Codes) - Ronald Sims and Johannes Brinkman
Linking Culture and Ethics - Aileen Smith and Evelyn Hum
A Comparison of Accountants' Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts
Ethical Judgements on Selected Accounting Issues - Keith Stanga and Richard Turpen
An Empirical Study
Recovering Accounting as a Worthy Endeavour - Paul Williams
The Legitimate Concern with Fairness - Paul Williams
On the Commercialization of Accountancy Thesis - Hugh Willmott and Prem Sikka
A Review Essay
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