Accounting and Business Ethics Book

List of illustrations viii

Preface xi

Acknowledgements xiii

Part I How to think ethically about accounting 1

1 Introduction 3

2 Descriptive perspectives on accounting ethics: what factors influence the way accountants respond to ethical dilemmas? 17

3 Normative perspectives on accounting ethics: how should accountants behave? 45

4 Political moral philosophy and accounting ethics: why should accountants be good? 61

5 Post and new-modern perspectives on accounting ethics: how have accountants become ethical? 94

Part II The ethics of accounting practice 109

6 The function of accounting and the morality of the market 111

7 The ethics of being a professional accountant 132

8 The ethics of international accounting: harmonization and terrorism 156

9 Ethics, intellectual capital and accounting reporting 184

Index 215