Publisher Description

This four-volume set draws together a wealth of insights accumulated over the past two decades into the ever-evolving world of accounting ethics. Within its traditional role, the ethical function of accounting has become increasingly apparent in light of some major business collapses, and most recently the Global Financial Crisis has underlined that notions of trust and integrity in financial reporting are crucial for the smooth operation of global markets as well as individual corporations. This work covers various central themes including:- Conventional Views on Accounting Ethics: the ethics of accountants; the hidden ethics of conventional accounting practice- New Views on Accounting Ethics: accounting ethics and post modernity; accounting and discourse ethics; accounting ethics & post-secularism- Accounting Ethics in Context: Accounting Ethics, Professions and Professionalism; Accounting Ethics, Global Institutions & Global Markets; Government Accounting & Accountability- The Future of Accounting Ethics: The Future of Sustainability & Human Rights; Accounting Ethics, Complexity & Networks; Reporting Accounting Ethics & Intangible Assets Masterfully edited and introduced, and with a focus on comprehensive and nuanced scholarly discussion, this set brings together key contributions and skilfully explores a topic that is fast becoming a defining characteristic of our times.

Author Biography

Ken McPhail was appointed Professor of Accounting at La Trobe in September 2010. Prior to this he was professor of Social and Ethical Accounting at the University of Glasgow, a position he held since 2004. Ken is on the editorial board of Accounting Auditing & Accountability Journal and Critical Perspectives on Accounting. He is a co-editor of the Journal of Business Ethics Education and Sustainability, Accountability, Management, and Practice Journal. He has held an Honorary Professorship at Deakin University from February 2006 and sat on the Institute of Chartered Accountants in Scotland′s Ethics Committee prior to moving to Melbourne. Ken′s research interests lie principally in the area of accounting and business ethics, a topic on which he has lectured and published widely. Amongst his current projects are a special issue on Accounting and Human Rights for the journal Critical Perspectives on Accounting.

Table of Contents

VOLUME ONEProfessional Ethics - Andrew AbbottAccountants′ Value Preferences and Moral Reasoning - Mohammad Abdolmohammadi and C. Richard BarkerMoral Development and Accounting Education - Mary Beth ArmstrongGiving Economic Accounts - C. Edward Arrington and Jere FrancisAccounting as Cultural PracticeAccounting as a Human Practice - A. Edward Arrington and Jere FrancisThe Appeal of Other VoicesAccounting Interests and Rationality - C. Edward Arrington and Anthony PuxtyA Communicative RelationHistorical Perspectives - Jeanne Backof and Charles MartinDevelopment of the Codes of Ethics in the Legal, Medical and Accounting ProfessionsBeyond Bean-Counting - Jeffrey Cohen and Laurie PantEstablishing High Ethical Standards in the Public Accounting ProfessionAccounting and Society - Abraham BriloffA Covenant DesecratedThe Gendered Nature of Accounting Logic - J. BroadbentPointers to an Accounting That Encompasses Multiple ValuesCultural and Socioeconomic Constraints on International Codes of Ethics - Jeffrey Cohen, Laurie Pant and David SharpLessons from AccountingFace Work in Annual Reports - David Campbell, Ken McPhail and Richard SlackA Study of the Management of Encounter through Annual Reports, Informed by Levinas and BaumanAccounting for Human Rights - Christine Cooper, Andrea Coulson and Phil TaylorDoxic Health and Safety Practices - the Accounting Lesson from ICLProfessions and Professionalism - R.S. DownieEthics Education and the Role of the Symbolic Market - Jeff EverettVOLUME TWOFactors That Influence the Moral Reasoning Abilities of Accountants - Gail Eynon, Nancy Thorley Hill and Kevin StevensImplications for Universities and the ProfessionAccountant Ethics - Timothy FogartyA Brief Examination of Neglected Sociological DimensionsAfter Virtue? Accounting as a Moral and Discursive Practice - Jere FrancisTeaching Ethics and the Ethics of Accounting Teaching - Rob Gray, Jan Bebbington and Ken McPhailEducating for Immorality and a Possible Case for Social and Environmental AccountingDeride, Abide or Dissent - Robert Hauptman and Fred HillOn the Ethics of Professional ConductAn Assessment of the Ethics Instruction in Accounting Education - Kenneth Hiltebeitel and Scott JonesInternational Accounting Harmonization - Christian HoarauAmerican Hegemony or Mutual Recognition with Benchmarks?International Accounting Harmonization - Leo van der TasAmerican Hegemony or Mutual Recognition with Benchmarks? A CommentInternational Accounting Harmonization - Christopher NobesA CommentaryInternational Accounting Harmonization - Axel HallerAmerican Hegemony or Mutual Recognition with Benchmarks? Comments and Additional Notes from a German PerspectiveA Cross-Country Comparison of the Codes of Professional Conduct of Certified/Chartered Accountants - S.T. Jakubowski et alAccounting Ethics - Cheryl LehmanSurviving Survival of the FittestThe Identification and Categorization of Auditors′ Virtue - Theresa Libby and Linda ThorneEthical Dilemmas for Accountants - Andrew LikiermanA United Kingdom PerspectiveTeaching Students Accounting Ethics - Stephen LoebSome Crucial IssuesIn Pursuit of Global Regulation - Anne Loft, Christopher Humphrey and Stuart TurleyChanging Governance and Accountability Structures at the International Federation of Accountants (IFAC)Professional Ethics Code Conflict Situations - Irene McCarthyEthical and Value Orientation of Collegiate Accounting StudentsAccounting, Love and Justice - John Francis McKernan and Katarzyna Kosmala MacLullichVOLUME THREEA Review of the Emergence of Post-Secular Critical Accounting and a Provocation from Radical Orthodoxy - Ken McPhailAccounting at School - K. McPhail, C. Paisey and N. PaiseyThe Impact of Policy, Teachers and Class on the Ethical Construction of Accounting and Business in Scottish Secondary SchoolsProfessional Anxiety, Deliberative Democracy and Ethics Education - Ken McPhailThe Threat of Ethical Accountants - Ken McPhailAn Application of Foucault′s Concept of Ethics to Accounting Education and Some Thoughts on Ethically Educating for the OtherThe Other Objective of Ethics Education - Ken McPhailRe-Humanizing the Accounting Profession: A Study of Ethics Education in Law, Engineering, Medicine and AccountancyAccounting and Theology - Ken McPhail, Tim Gorringe and Rob GrayAn Introduction - Initiating a Dialogue between Immediacy and EternityEthical Education in Accounting - Domènec MeléIntegrating Rules, Values and VirtuesAccounting and the Construction of the Governable Person - Peter Miller and Ted O′LearyThe Normative Impact of CPA Firms, Professional Organizations and State Boards on Accounting Ethics Education - K.M. MisiewiczProfessional Accounting Body Ethics - Lee ParkerIn Search of the Private InterestCorporate Governance Crisis down under - Lee ParkerPost-Enron Accounting Education and Research InertiaEthical Judgements in Accounting - Lawrence PonemanA Cognitive-Development PerspectiveEthical Reasoning and Selection - Lawrence PonemonSocialization in AccountingVOLUME FOURAfter Calculation? Reflections on Critique of Economic Reason by André Gorz - Michael PowerProfit Maximization - Patrick Primeaux and John SteiberThe Ethical Mandate of BusinessRole Morality in the Accounting Profession - Robin RadtkeHow Do We Compare to Physicians and Attorneys?The Kohlberg-Gilligan Controversy - Sara Ann ReiterLessons for Accounting Ethics EducationEthics and Disclosure - Robert Ruland and Cristi LindblomAn Analysis of Conflicting DutiesOrganizational Influences on Individual Ethical Behaviour in Public Accounting - Paul SchlachterAccounting for Ourselves - William SchweikerAccounting Practice and the Discourse of EthicsEthics and Accountability - Teri ShearerFrom the For-Itself to the For-the-OtherThe Power of ′Independence′ - Prem Sikka and Hugh WillmottDefending and Extending the Jurisdiction of Accounting in the United KingdomGuardians of Knowledge and Public Interest - Prem Sikka, Hugh Wilmot and Tony LoweEvidence and Issues of Accountability in the U.K. Accounting ProfessionThe Mountains Are Still There - Prem Sikka, Hugh Willmott and Tony PuxtyAccounting Academics and the Bearings of IntellectualsEnron Ethics (or, Culture Matters More than Codes) - Ronald Sims and Johannes BrinkmanLinking Culture and Ethics - Aileen Smith and Evelyn HumA Comparison of Accountants′ Ethical Belief Systems in the Individualism/Collectivism and Power Distance ContextsEthical Judgements on Selected Accounting Issues - Keith Stanga and Richard TurpenAn Empirical StudyRecovering Accounting as a Worthy Endeavour - Paul WilliamsThe Legitimate Concern with Fairness - Paul WilliamsOn the Commercialization of Accountancy Thesis - Hugh Willmott and Prem SikkaA Review Essay

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