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Accounting Ethics

Ft Press (1996)

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  1. After Andersen: An Experience of Integrating Ethics into Undergraduate Accountancy Education.David Molyneaux - 2004 - Journal of Business Ethics 54 (4):385-398.
    Ethical conduct in practice has been increasingly recognised as vital to the accountancy profession following the collapse of Andersen. The foundational principles underpinning accountancy ethics receive relatively uniform recognition worldwide so that this paper concentrates on exploring how to introduce these concepts into established courses at undergraduate level. Historically, the teaching of accounting techniques has been isolated from the personal assimilation of accountancy's ethical values by students. Alternative approaches are considered, of a dedicated 'capstone' ethical course or through more progressive (...)
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  • Ethical education in accounting: Integrating rules, values and virtues. [REVIEW]Domènec Melé - 2005 - Journal of Business Ethics 57 (1):97 - 109.
    Ethics in accounting and ethical education have seen an increase in interest in the last decade. However, despite the renewed interest some important shortcomings persist. Generally, rules, principles, values and virtues are presented in a fragmented fashion. In addition, only a few authors consider the role of the accountants character in presenting relevant and truthful information in financial reporting and the importance of practical reasoning in accounting. This article holds that rules, values and virtues are interconnected. This provides a sound (...)
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