Social and environmental accounting: A practical demonstration of ethical concern? [Book Review]

Journal of Business Ethics 14 (8):663 - 671 (1995)
The accounting profession has regarded itself as ethical ever since the first modern professional accounting body was founded in the second half of the 19th Century. However, the code by which members have bound themselves have been professional ethics codes, which are more concerned with the relationship between professional and professional, or professional and client, than that of the professional and society as a whole. Recently, a number of educational programmes have been developed which attempt to go beyond the limited view of professional ethics, and into the field of ethics and professionalism. These programmes are based on an application of the work of Kohlberg and that of Rest. In the opinion of the author these aspects of ethics and professionalism are important developments, which need to be followed up by the development of social accounting, which would be a practical demonstration of ethical concerns by members of the accounting profession. This aspect of business ethics is outlined in the chapter.
Keywords No keywords specified (fix it)
Categories (categorize this paper)
DOI 10.1007/BF00871347
 Save to my reading list
Follow the author(s)
My bibliography
Export citation
Find it on Scholar
Edit this record
Mark as duplicate
Revision history Request removal from index
Download options
PhilPapers Archive

Upload a copy of this paper     Check publisher's policy on self-archival     Papers currently archived: 24,411
External links
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

No references found.

Add more references

Citations of this work BETA

Add more citations

Similar books and articles

Monthly downloads

Added to index


Total downloads

57 ( #85,584 of 1,924,732 )

Recent downloads (6 months)

2 ( #308,186 of 1,924,732 )

How can I increase my downloads?

My notes
Sign in to use this feature

Start a new thread
There  are no threads in this forum
Nothing in this forum yet.