By Philip G. Cottell Jr., Terry M. Perlin
This book addresses the specific issues that accountants are often obliged to resolve in the context of their work. The authors take a case-based, pragmatic approach to the subject, examining "real life" dilemmas often faced in the practice of accountancy. Each chapter investigates a specific issue, such as whistle-blowing or the implications of independence, and includes several case studies that put the theoretical analysis into practical perspective. Throughout, the authors seek to go beyond the formal codes of professional behavior to confront the subtle personal, corporate, and governmental pressures that make ethical decision making difficult.