Overview
Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen debacle, to examine the ethical responsibilities of individual accountants as well as accounting firms.The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants' responsibilities. Because accounting is governed by a code of ethics, it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate. Next, the book explores the major types of practices in which accountants engage -- auditing, managerial accounting, and tax accounting -- and the responsibilities associated with those practices. The book concludes with an investigation into the ethical responsibilities of accounting firms, and the pressures that militate against the fulfilling of those responsibilities.
Synopsis
Accounting Ethics uses concrete examples and case studies, including current situations such as the Enron/Arthur Andersen debacle, to examine the ethical responsibilities of individual accountants as well as accounting firms.
- Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field.
- Investigates the nature and purpose of accounting.
- Uses concrete examples and case studies, including current situations such as the Enron/Arthur Andersen debacle.
- Examines the ethical responsibilities of individual accountants as well as accounting firms .
Editorials
From the Publisher
Praise for the first edition:"This book is a long awaited and significant contribution to business ethics. At last, a book that addresses the full range of accounting, tax, and audit issues, integrating the perspective of the accounting profession with that of a trained ethicist. This is a must-read for everyone in the accounting profession and in business ethics. Bravo Duskas!"
—Patricia H. Werhane, Darden Graduate School, University of Virginia
"Accounting Ethics offers a superb, accessible introduction to the traditions and responsibilities of individual accountants and their firms."
—Carlin Romano, The Philadelphia Inquirer
"... the author's clear, practical, and jargon-free presentation makes this book a valuable resource or nonaccountants and required reading for every accountant and student of accounting."
—Choice, November 2003
"As a guide to the basic issues and ideas concerning ethics for students with little prior exposure to the debates in accounting and the theories in ethics, this text is likely to be very useful. It is easy to read, informative and provides a good base for discussion."
—European Accounting Review