By Ken McPhail
Regardless of the large influence of various accounting scandals on the accounting career, the overall malaise among the occupation extra generally, and the numerous legislative and institutional reforms that experience taken position for that reason, there are nonetheless unusually few textbooks on accounting ethics. This concise introductory textual content takes a huge view of ethics and accounting, making an allowance for modern social traits, equivalent to globalization and terrorism. instead of delineating codes behavior, this article pushes the reader in the direction of an realizing of the character of moral dilemmas and the factors that effect the ways that accountants body moral questions. The booklet is split into components. the 1st half specializes in constructing pondering different different types of moral questions that may be posed relating to accounting. the second one half focuses extra explicitly on accounting perform, exploring the moral functionality of accounting when it comes to the marketplace economic system, ethics when it comes to the accounting career, and the ethics of the overseas accounting harmonization venture. Accounting and company Ethics is a compact introduction aimed at either scholars and practitioners who are looking to comprehend extra concerning the ethics of accounting.
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Extra resources for Accounting and Business Ethics: An Introduction
6 He would always condemn himself if he let her die, for not living up to his own standards of conscience. He would condemn himself for stealing, even if others did not blame him. If he steals the drug, everyone will think he is a terrible person. Gilligan’s model While Kohlberg’s model is quite prominent within the accounting literature, there is a growing body of work that critiques his position. To begin with, there is some debate as to whether a different level of moral reasoning necessarily results in different types of behaviour (Reiter 1996).
Kind of people who are attracted to becoming accountants (Williams 2003)! Some studies suggest that the accounting profession may attract individuals with a particular kind of cognitive style, one that is associated with lower levels of ethical maturity. Abdolmohammadi and Barker (2006; see also Radtke 2008), for example, contend that rules-based systems may be associated with lower levels of moral reasoning. We are certainly not going to resolve the educational deficit within the professions with a few ethics courses and in some ways the earlier studies referenced above go some way towards hinting why this is the case.
They state, differing cultures and levels of economic development are likely to cause professionals in many countries to find some part of international guidelines irrelevant to their needs, and even for some, antithetical to the social and economic environment in which they work. Arnold and colleagues (2007; see also Smith and Hume 2005) also state that national culture more than corporate culture within firms seems to have a greater impact on accountants’ ethical predispositions. However, not all studies support the hypothesis that different national cultures equate to different notions of professional ethics.