The Routledge Handbook of Accounting Ethics

This book presents ethics as a conversation about how we decide what is good or bad, right or wrong, and encourages students to develop into critical thinkers who consider the ethical complexities of accounting. It contains a diversity of perspectives on where moral guidance for accounting may come and is not a primer on correct behavior for accountants.

Format: Paperback / softback
Length: 422 pages
Publication date: 01 August 2022
Publisher: Taylor & Francis Ltd

Ethics is a multifaceted and intricate concept that encompasses the examination of moral principles and values, as well as the practical application of these principles in various contexts. It serves as a framework for guiding human behavior and decision-making, helping individuals to navigate the complex web of ethical dilemmas that they may encounter in their personal and professional lives.

In the realm of accounting, ethics plays a crucial role, as accountants are responsible for managing and reporting financial information that can have significant impacts on individuals, organizations, and society as a whole. As such, accountants must adhere to a set of ethical standards and principles that govern their conduct and decision-making.

One of the primary goals of this book is to present ethics as a conversation about how we decide what is good or bad, right or wrong. It seeks to provide a comprehensive and nuanced understanding of accounting ethics, exploring the ethical dimensions of accounting practices, theories, and principles. The book is designed to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society.

Ethics is a central human concern because it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book's primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions.

The book contains a diversity of perspectives within which discussions of accountants and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.

In conclusion, ethics is a vital and essential concept that plays a crucial role in shaping the behavior and decisions of individuals and organizations in various fields, including accounting. This book aims to provide a comprehensive and nuanced understanding of accounting ethics, exploring the ethical dimensions of accounting practices, theories, and principles. By encouraging critical thinking and dialogue, the book seeks to assist accounting students in developing the skills and knowledge necessary to make ethical and responsible decisions in their professional lives.

Weight: 810g
Dimension: 246 x 174 (mm)
ISBN-13: 9780367694869