By Ken McPhail
Regardless of the big influence of various accounting scandals on the accounting career, the final malaise among the occupation extra commonly, and the numerous legislative and institutional reforms that experience taken position therefore, there are nonetheless strangely few textbooks on accounting ethics. This concise introductory textual content takes a extensive view of ethics and accounting, taking into consideration modern social traits, resembling globalization and terrorism. instead of delineating codes behavior, this article pushes the reader in the direction of an figuring out of the character of moral dilemmas and the factors that impression the ways that accountants body moral questions. The e-book is split into elements. the 1st half makes a speciality of constructing brooding about different types of moral questions which may be posed with regards to accounting. the second one half focuses extra explicitly on accounting perform, exploring the moral functionality of accounting in terms of the marketplace economic system, ethics in terms of the accounting career, and the ethics of the foreign accounting harmonization undertaking. Accounting and enterprise Ethics is a compact introduction aimed at either scholars and practitioners who are looking to comprehend extra in regards to the ethics of accounting.
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Extra info for Accounting and Business Ethics: An Introduction
A. ’, Accounting Horizons, 1(2): 65–68. 09:38:30:04:09 Page 16 Page 17 2 Descriptive perspectives on accounting ethics What factors influence the way accountants respond to ethical dilemmas? Learning objectives By the end of the chapter you should be able to • Describe the factors that influence the way individual accountants experience ethical dilemmas in practice; • Describe Kohlberg’s model of Cognitive Moral Development and Gilligan’s Ethics of Care and explain how both perspectives differ from each other; • Describe how individual attributes like age and gender affect moral proclivity; • Describe how national and organization culture affects moral dispositions; • Explain how the notion of categorization helps us understand how individuals make ethical decisions; • Explain Jones’s model of moral intensity; • Explain the idea of moral framing.
Women may be natural whistle-blowers, because of the way they think and how they learned to play as children. Girls choose games with far fewer rules, which change if someone gets upset. Subsequently, as adults, women may be less likely to play by the rules if they don’t think the rules are right. accountants experience ethical issues. We will try to develop this model over the next few sections as we explore more of the descriptive ethics literature. ETHICS AND STRUCTURAL CHARACTERISTICS While research suggests that personal characteristics influence both ethical awareness and the way in which individuals respond to ethical dilemmas, other studies suggest that the context within which the individual is embedded can also have a significant impact on ethical decision-making.
2 The heartless wench One American academic described her experience of teaching ethics to business students at Arizona State University: It is very hard to teach business ethics. A. program, so they are resigned to, and comfortable with, all manner of ethical mischief. In short, they condone unethical conduct not because they’re Gordon Gekko-style* supercapitalists, but because they’re guilty liberals. ’ No, I said. ‘Why, you heartless wench,’ he replied. ’ Oh well, if I can’t teach ethics, I can teach fear.
Accounting and Business Ethics: An Introduction by Ken McPhail