Accounting Ethics ― Critical Perspective on Business And Management

This four-volume set presents a comprehensive overview of the practical and philosophical issues of accounting ethics. The 96 papers begin with a group examining what Ketz (accounting, Smeal College of Business, Pennsylvania State U.) calls the foundation of ethical thought in the accounting profession, concerning the evolution of the profession's approach to professional ethics. The focus then switches to the academic conceptual side, with chapters on the philosophical underpinnings of accounting ethics and the nature of disseminating ethical principles to accounting students. Some empirical studies are then presented on the psychology of accounting ethics. These studies are grouped into sections on independence issues, ethical reasoning by CPAs, international comparisons, and ethics and accounting education. Typically, the empirical studies either survey the profession about some ethical issue or report on a behavioral experiment. The next set of papers is on case studies of accounting crises and provides a number of perspectives on Enron and its aftermath, although more historical accounting crises are discussed as well. Exploration of future trends, issues, and reforms concludes the set. Annotation c2006 Book News, Inc., Portland, OR (booknews.com)