Accounting Ethics

Front Cover
This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008.
  • Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards
  • Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field
  • Investigates the nature and purpose of accounting
  • Uses concrete examples and case studies, including current situations
  • Examines the ethical responsibilities of individual accountants as well as accounting firms

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Preface Introduction
Roles an Accountant can Fulfill
VDevelopment of Explicit Accounting Standards and Regulations
The SarbanesOxley Act SOX
Recent Scandals that Provoked More Regulation
Ethical Behavior in Accounting What Is Ethics? I What Is Ethics?
The Intellectual Enterprise
Accounting Codes of Conduct
The Rules of the Code of Conduct
The Auditing Function
The Ethics of Managerial Accounting
Blowing the Whistle
The Ethics of Tax Accounting
Ethics Applied to the Accounting Firm
Accounting as a Business

Actions IV Social Practices Institutions and Systems
Why Study Ethics?
How to Determine What to
The Basis of Ethical Theory
Using the Reasons
Ethical Dilemmas X Some Classic Moral Dilemmas
Ethical Behavior in Accounting Ethical Theory
Kant and Deontology
Deontological Ethics
The First Formula of the Categorical Imperative
The Second Formula of the Categorical Imperative VII Virtue Ethics
Accounting As a Profession
The Social Responsibility of Business
Good Ethics is Good Business
Ethical Responsibilities of Accounting Firms
The Accounting Profession in Crisis
Current Debates on Accounting Issues I Fair Value and Principles vs Rules II Fair Value Accounting
Arguments For and Against the Fair Value Approach
VPrinciples vs Rules VI Introduction
The Continental Vending Case
Recent Developments of Present Fairly42 X A Better Question XI Argument for a Rules Based Approach
What Would a Principles Based Approach Look Like? The True and Fair Override
Argument for a Principles Based Approach

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About the author (2011)

Ronald Duska is The Charles Lamont Post Chair of Ethics and the Professions at the American College as well as the Director of the Center for Ethics in Financial Services. He is the author and editor of several books including, Contemporary Issues in Business Ethics, Ethics for the Financial Services Professional (with Julie Ragatz, 2008), and Moral Development: From Piaget to Kohlberg.

Brenda Shay Duska MT, CPA, is currently a manager at Del Pizzo & Associates, specializing in taxation. She is a member of the Pennsylvania Institute of Certified Public Accountants and the Society for Financial Service Professionals. She serves on the boards of the non-profit, MusicWorks and the Greater Philadelphia Chapter of the Society for Financial Service Professionals.

Julie Ragatz is Assistant Professor of Ethics at The American College and the Associate Director of The Center for Ethics in Financial Services. She is currently finishing her PhD in philosophy at Temple University where she concentrates on ethical theory and applied ethics.

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