David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
Learn more about PhilPapers
Science and Engineering Ethics 2 (1):55-70 (1996)
Creative accounting, which generally involves the preparation of financial statements with the intention of misleading readers of those statements, is prima facie a form oflying, as defined by Bok.1 This paper starts by defining and illustrating creative accounting. It examines and rejects the arguments for considering creative accounting, in spite of its deceptive intent, as not being a form of lying. It then examines the ethical issues raised by creative accounting, in the light of the literature on the ethics of lying. This literature includes the evaluation of various excuses and justifications for lying, and these are examined here in relation to creative accounting. It is concluded that even in circumstances in which creative accounting would arguably serve a worthy purpose, that purpose would be at least as well served by honest communication.
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
John Rawls (1971/2005). A Theory of Justice. Harvard University Press.
John Rawls (2009/2005). A Theory of Justice. In Steven M. Cahn (ed.), Philosophy and Rhetoric. Oxford University Press 133-135.
Norman Daniels (1985). Spheres of Justice: A Defense of Pluralism and Equality. [REVIEW] Philosophical Review 94 (1):142-148.
Citations of this work BETA
No citations found.
Similar books and articles
John Ferguson, David Collison, David Power & Lorna Stevenson (2011). Accounting Education, Socialisation and the Ethics of Business. Business Ethics 20 (1):12-29.
Daniel Asechemie (1984). Accounting and Ideology. University of Port Harcourt, Faculty of Social Sciences.
James A. Schweikart (1992). Cognitive-Contingency Theory and the Study of Ethics in Accounting. Journal of Business Ethics 11 (5-6):471 - 478.
Jeffrey R. Cohen & Nonna Martinov Bennie (2006). The Applicability of a Contingent Factors Model to Accounting Ethics Research. Journal of Business Ethics 68 (1):1 - 18.
Rafik Z. Elias (2006). The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation. Journal of Business Ethics 68 (1):83 - 90.
Catherine Gowthorpe & Oriol Amat (2005). Creative Accounting: Some Ethical Issues of Macro- and Micro-Manipulation. [REVIEW] Journal of Business Ethics 57 (1):55 - 64.
Stephen E. Loeb (1991). The Evaluation of “Outcomes” of Accounting Ethics Education. Journal of Business Ethics 10 (2):77 - 84.
Stephen E. Loeb (1994). Ethics and Accounting Doctoral Education. Journal of Business Ethics 13 (10):817 - 828.
Sally Gunz & John McCutcheon (1998). Are Academics Committed to Accounting Ethics Education? Journal of Business Ethics 17 (11):1145-1154.
David S. Kerr & L. Murphy Smith (1995). Importance of and Approaches to Incorporating Ethics Into the Accounting Classroom. Journal of Business Ethics 14 (12):987 - 995.
Added to index2009-01-28
Total downloads115 ( #32,113 of 1,793,012 )
Recent downloads (6 months)5 ( #169,529 of 1,793,012 )
How can I increase my downloads?