Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also discussed in detail.
Author(s): C. Lowthorpe
Edition: 1
Year: 1998
Language: English
Pages: 224
Preliminaries......Page 1
CONTENTS......Page 6
Series editor’s preface......Page 13
INTRODUCTION......Page 16
1 THE ETHICS OF ACCOUNTING REGULATION John Blake Julia Clarke and Catherine Gowthorpe......Page 22
2 THE ETHICS OF CREATIVE ACCOUNTING John Blake Oriol Amat and Jack Dowds......Page 40
3 THE ACCOUNTANT AS WHISTLEBLOWER Susan Richardson and Bill Richardson......Page 56
4 ASSUMPTIONS VALUES AND PRINCIPLES ACCOUNTING IN THE PUBLIC SERVICES Alan Lovell......Page 76
5 TAXATION AND ETHICAL ISSUES Catherine Pilkington......Page 94
6 THE PROFESSIONAL ACCOUNTING BODIES AS THE GUARDIANS OF ACCOUNTING AND AUDITING ETHICS John Blake and Ray Gardiner......Page 110
7 THE PARTISANSHIP OF THE ACCOUNTANCY BODIES SOME OBSERVATIONS Prem Sikka......Page 130
8 ETHICAL ISSUES AND THE AUDITOR Catherine Gowthorpe......Page 150
9 A MODEL FOR ETHICAL EDUCATION IN ACCOUNTING Ray Carroll......Page 164
10 VALUES AND ACCOUNTING DIVERGENCES IN ETHICAL THINKING ON ACCOUNTING FOR THE ENVIRONMENT Catherine Gowthorpe......Page 180
11 CORPORATE SOCIAL REPORTING AN ETHICAL PRACTICE Julia Clarke......Page 194
Conclusion......Page 205
Index......Page 210
