Written for professional and aspiring accountants, this book
addresses the specific ethical issues that accountants are often
obliged to resolve in the context of their work. The authors, an
accountant and an ethicist, take a case-based, pragmatic approach
to the subject, examining real life dilemmas often faced in the
practice of accountancy. Each chapter investigates a specific
issue, such as whistle-blowing or the implications of independence,
and includes several case studies that put the theoretical analysis
into practical perspective. Throughout, Cottell and Perlin seek to
go beyond the codes of professional behavior to confront the subtle
personal, corporate, and governmental pressures that make ethical
decision making difficult. In an era in which accountants have been
tried publicly for aiding in corporate fraud, "Accounting EthicS"
provides a careful and welcome exploration of the moral issues
faced almost daily by professionals in the field.
Following an introductory chapter that raises fundamental
questions about accountability, the authors analyze and interpret
the three different systems from which ethical considerations are
born--deontologism, utilitarianism, and ethical realism. Subsequent
chapters examine particular types of conflicts. Among the topics
that receive extended treatment are moral conflicts within the
firm, the issue of independence, whistle-blowing as an option,
legal requirements and ethical duties, difficulties in
relationships among professionals, questions of sexual difference
and discrimination, and accounting's responsibility to society.
Specialized jargon is kept to a minimum, making this an excellent
resource for anyone practicing or considering a career in the
accounting profession.
General
Is the information for this product incomplete, wrong or inappropriate?
Let us know about it.
Does this product have an incorrect or missing image?
Send us a new image.
Is this product missing categories?
Add more categories.
Review This Product
No reviews yet - be the first to create one!