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  1. added 2020-02-11
    Accountant’s Truth: Knowledge and Ethics in the Financial World, by Matthew Gill, New York: Oxford University Press, 2009; 153 Pages Plus Appendices. [REVIEW]James Aho - 2011 - Business Ethics Quarterly 21 (1):189-193.
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  2. added 2019-11-09
    Ethics Matters: The Integration of Ethical Considerations in Management Accounting Textbooks.Berend van der Kolk - 2019 - Accounting Education 28 (4):426-443.
    This paper examines the integration of ethical considerations in management accounting (MA) education. Drawing on the work of Alisdair MacIntyre, it is argued that MA instruments such as performance measurement are not morally neutral, but instead bear moral implications. Therefore, this paper contends that MA students should be trained to take these moral implications into consideration alongside MA's technical aspects. A content analysis is carried out to examine the integration of ethical considerations in top-ranked MA textbooks. The findings indicate that (...)
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  3. added 2018-10-09
    Corporate Disclosure on Anti-Corruption Practice: A Study of Social Responsible.Ayman Issa - 2017 - Journal of Financial Crime 10 (11):20-31.
    This paper seeks to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Focus primarily on the fight against corruption, this study utilizes a deeply-rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Strengthened by the application of institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight the compliance (...)
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  4. added 2016-12-08
    Does Selection-Socialization Help to Explain Accountants' Weak Ethical Reasoning?Mohammad J. Abdolmohammadi, William J. Read & D. Paul Scarbrough - 2003 - Journal of Business Ethics 42 (1):71-81.
    Recent business headlines, particularly those related to the collapsed energy-trading giant, Enron and its auditor, Arthur Andersen raise concerns about accountants' ethical reasoning. We propose, and provide evidence from 90 new auditors from Big-Five accounting firms, that a selection-socialization effect exists in the accounting profession that results in hiring accountants with disproportionately higher levels of the Sensing/Thinking cognitive style. This finding is important and relevant because we also find that the ST cognitive style is associated with relatively low levels of (...)
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  5. added 2014-03-30
    Factors That Influence the Moral Reasoning Abilities of Accountants: Implications for Universities and the Profession. [REVIEW]Gail Eynon, Nancy Thorley Hills & Kevin T. Stevens - 1997 - Journal of Business Ethics 16 (12-13):1297-1309.
    The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...)
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  6. added 2014-03-29
    Ethical Aspects of Internal Auditing.Asher Friedberg - 1998 - Journal of Business Ethics 17 (8):895-904.
    This article is intended to emphasize several ethical issues relating to the activities of the internal auditor. The points of view expressed relate mainly to the public sector of Israel. Beyond the discussion of the specific issues against its unique Israeli background (Internal Audit Law), the discussion throws light on general problems that have not yet been solved.
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  7. added 2014-03-18
    Accountants' Value Preferences and Moral Reasoning.Mohammad J. Abdolmohammadi & C. Richard Baker - 2006 - Journal of Business Ethics 69 (1):11 - 25.
    This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...)
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  8. added 2012-10-07
    Accountancy and the Quantification of Rights: Giving Moral Values Legal Teeth.James Franklin - 2007 - Centre for an Ethical Society Papers.
    If a company’s share price rises when it sacks workers, or when it makes money from polluting the environment, it would seem that the accounting is not being done correctly. Real costs are not being paid. People’s ethical claims, which in a smaller-scale case would be legally enforceable, are not being measured in such circumstances. This results from a mismatch between the applied ethics tradition and the practice of the accounting profession. Applied ethics has mostly avoided quantification of rights, while (...)
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  9. added 2012-10-07
    Accountancy as Computational Casuistics.James Franklin - 1998 - Business and Professional Ethics Journal 17 (4):21-37.
    When a company raises its share price by sacking workers or polluting the environment, it is avoiding paying real costs. Accountancy, which quantifies certain rights, needs to combine with applied ethics to create a "computational casuistics" or "moral accountancy", which quantifies the rights and obligations of individuals and companies. Such quantification has proved successful already in environmental accounting, in health care allocation and in evaluating compensation payments. It is argued that many rights are measurable with sufficient accuracy to make them (...)
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  10. added 2011-04-12
    Ethics and Self-Regulation for CPAs in the U.S.A.William J. Bollom - 1988 - Journal of Business Ethics 7 (1-2):55 - 61.
    This paper explores three questions: (1) Why should Certified Public Accountants (CPAs), as a group, adhere to their code of ethics? (2) Why should an individual CPA adhere to the code? (3) Of what significance are the answers to these questions in regards to possible changes in the accounting curriculum and the CPA profession's present concern for self-regulation through quality control reviews? The paper concludes that all college accounting majors should be required to take an ethics course and that the (...)
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