Timely and reliable accounting information is essential. Not
only firms themselves but the markets they serve, and particularly
the investment community, depend on it. Accounting data and their
interpretation must be above suspicion, says Riahi-Belkaoui, and to
be sure of that, corporations and other users of accounting
information must be certain that accountants subscribe to and
practice morality set to high standards. What these standards are,
and how they are deficient, distorted, and sometimes even
fallacious, are the themes explored here. In doing so,
Riahi-Belkaoui's book leads readers through the complexities of
what the author identifies as the five aspects of accounting
morality: fairness, ethics, honesty, social responsibility, and
truth.
Riahi-Belkaoui begins with a discussion of fairness as a concept
of justice, illustrated by the intellectual contributions of Rawls,
Nozick, and Gerwith. From there he moves to ethics in accounting,
and a review of such ethical perspectives as the utilitarian, the
deontological, and the notion of fittingness. He also takes up the
subject of ethical codes, and asks how do we discipline the
accounting profession; then, how do we teach and research
accounting ethics? Chapter 3 treats a variety of ethical issues and
several key cases, among them the ESM Government Securities Case,
the Drysdale Affair, and the Wedtech and Penn Square cases. In
Chapter 4 Riahi-Belkaoui turns to honesty in the accounting
environment and to discussions of the nature and framework of
fraud, including what he calls outcome situations arising from
corporate fraud. Chapter 5 explores the relationship between
accounting and social responsibility, and makes clear that there is
a need for an effective paradigm to define and help implement a
socially responsible accounting. Finally, in Chapter 6 he comes to
grips with the problem of truth in accounting--first, the notion of
truth, then the impossibilities as well as the possibilities of
attaining it. Morality in Accounting will be of special value to
the producers and users of accounting, and to graduate and
undergraduate students of the accounting discipline.
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