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Accounting and Business Ethics : An Introduction. 会計と経営倫理入門
・ISBN 978-0-415-36235-1 hard GB£ 210.00
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・ISBN 978-0-415-36236-8 paper GB£ 57.99
￥18,371.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-0-203-01262-8
| 著者・編者 | McPhail, Ken / Walters, D., |
|---|---|
| 出版社 | (Routledge, UK) |
| 出版年月 | 2009 |
| ページ数 | 254 pp. |
| 言語 | ENG |
| ニュース番号 | ＜538-554 538-620＞ |
解説
Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics.
This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions.
The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project.
Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.