By Ahmed Riahi-Belkaoui
Timely and reliable accounting information is essential. Accounting data and their interpretation must be above suspicion, and to be sure of that, corporations and other users of accounting information must be certain that accountants subscribe to and practice a morality set to high standards. What these standards are, and how they are deficient, distorted, and sometimes even fallacious, are themes explored here. Riahi-Belkaoui leads readers through the complexities of five aspects of accounting morality: fairness, ethics, honesty, social responsibility, and truth. Professionals, scholars, and students are here provided with a clear, pragmatic understanding of what morality in accounting is, or should be, and new reasons to appreciate its essentiality.