Abstract
Accountants are employed in many types of organisations — public, private and charitable. All the ethical issues faced by accountants which result from the type of organisation they are employed by cannot be examined in this chapter. From here onwards, therefore, the relevant issues will be examined in the context, primarily, of limited liability companies in the United Kingdom (UK).
Preview
Unable to display preview. Download preview PDF.
References and Bibliography
Accounting Standard Board (1991) The Objective of Financial Statements and the Qualitative Characteristics of Financial Information, The ASB Limited.
Ang, J. S. (1993) ‘On Financial Ethics’, Financial Management, Autumn, pp. 32–59.
Brown, K.M. (1994) ‘Using Role Play to Integrate Ethics into the Curriculum: A Financial Management Example’, Journal of Business Ethics, Feb., pp. 105–10.
Chartered Institute of Management Accountants (1991) Management Accounting: Official Terminology.
Claypool, G. A., Fetyko, D. F. and Pearson, A. (1990) ‘Reactions to Ethical Dilemmas: A Study Pertaining to Certified Public Accountants’, Journal of Business Ethics, Sept., pp. 699–706.
Cohen, J.R. and Pant, L. W. (1991) ‘Beyond Bean Counting: Establishing High Ethical Standards’, Journal of Business Ethics, Jan., pp. 45–56.
Gunz, S. and McCutcheon, J. (1991) ‘Some Unresolved Ethical Issues in Auditing’, Journal of Business Ethics, Oct., pp.777–85.
Hawley, D. (1991) ‘Business Ethics and Social Responsibility in Finance’, Journal of Business Ethics, Sept., pp. 711–21.
Hiltebeitel, K.M. and Jones, S.K. (1992) ‘An Assessment of Ethics Instruction in Accounting Education’, Journal of Business Ethics, Jan., pp. 37–46.
Huss, H.F. and Patterson, D.M. (1993) ‘Ethics in Accounting: Values Education without Indoctrination’, Journal of Business Ethics, Mar., pp. 235–43.
Jennings, M. (1991) ‘Ethics, Excellence and Accountants’, Accountancy, Jan., pp. 23–4.
Kullberg, D. R. (1990) ‘Business Ethics: Not a Luxury; Standards of Ethical Conduct for Management Accountants’, Management Accounting, Feb., pp. 20–1.
Loeb, S.E. and Rockness, J. (1992) ‘Accounting Ethics and Education: A Response’, Journal of Business Ethics, July, pp. 485–90.
Martens, S. and Stevens, K. (1994) ‘The FASB’s Cost/Benefit Constraint in Theory and Practice’, Journal of Business Ethics, Mar., pp. 171–9.
McNair, F. and Milam, E. E. (1993) ‘Ethics in Accounting Education: What is Really Being Done’, Journal of Business Ethics, Oct., pp. 797–809.
Mitchell, A., Puxty, T. and Sikka, P. (1994) ‘Ethical Statements as Smokescreens for Sectional Interests: The Case of the UK Accountancy’, Journal of Business Ethics, Jan., pp. 39–51.
Patten, D.M. (1990) ‘The Differential Perception of Accountants to Maccoby’s Head/ Heart Traits’, Journal of Business Ethics, Oct., pp. 791–8.
Peek, L.E., Peek, G.S. and Horras, M. (1994) ‘Enhancing Arthur Business Ethics Vignettes’, Journal of Business Ethics, Mar., pp. 189–96.
Schlachter, P.J. (1990) ‘Organisational Influences on Individual Ethical Behaviour’, Journal of Business Ethics, Nov., pp. 389–853.
Stanga, K.G. and Turpen, R.A. (1991) ‘Ethical Judgements on Selected Accounting Issues: An Empirical Study’, Journal of Business Ethics, Oct., pp. 739–47.
Waples, E. and Shaub, M. K. (1991) ‘Establishing an Ethic of Accounting: A Response to Westra’s Call for Government Employment of Auditors’, Journal of Business Ethics, May, pp. 385–93.
Ward, S.P., Ward, D.R. and Deck, A.B. (1993) ‘Certified Public Accountants: Ethical Perception Skills’, Journal of Business Ethics, Aug., pp. 601–10.
Copyright information
© 1996 Alan Kitson and Robert Campbell
About this chapter
Cite this chapter
Kitson, A., Campbell, R. (1996). Ethical Issues in Accounting. In: The Ethical Organisation. Palgrave, London. https://doi.org/10.1007/978-1-349-24405-8_15
Download citation
DOI: https://doi.org/10.1007/978-1-349-24405-8_15
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-62566-8
Online ISBN: 978-1-349-24405-8
eBook Packages: Palgrave Business & Management CollectionBusiness and Management (R0)