Any reader of this book is entitled to ask, "Why work on ethical
problems? What good will it do me?" A fuller answer to these ques-
tions will be apparent after reading the book. But some tentative
responses are in order. Pursuing ethics in accounting can lead to
clearer thinking. As a highly technical profession--one that demands
the mastery of new knowledge and new skills--accounting is most
absorbing. Rarely is there an opportunity to step back and to ask,
"What are we doing and why are we doing it?" Accounting ethics is
an invitation to scrutinize both one's personal values and the values
embodied in one's professional activities.

In addition, working on accounting ethics gives a context to pro-
fessional activity that is not usually encountered. Concerns about
business in general, about social values in a rapidly changing society,
and about the nature of accounting's reputation are raised in this
book. New and emerging professional dilemmas--for example, the
role of women in accounting--are discussed (see Chapter 9). Account-
ing is inherently connected to all sorts of public activity; the implica-
tions of these connections are raised in this book.

The structure of Accounting Ethics is as follows. After an introduc-
tion to several of the fundamental systems of ethical analysis and
reasoning (Chapter 1), we look at the special situations in which pro-
fessionals find themselves when moral dilemmas arise (Chapter 2).
Accountants are pledged to a very fundamental principle, in-
dependence; the implications of this demand are discussed (Chapter
3). When serious problems are encountered in one's professional
activities, the question of whether or not to "blow the whistle" is often
presented (Chapter 4). Interpersonal possibilities, and attendant prob-
lems, are evaluated, with special attention to the growing
phenomenon of mentoring (Chapter 5). Conflicts between legal obliga-
tions--in civil and criminal settings--and the behavior of accountants
are analyzed (Chapter 6). Problems of personal conscience and pro-
fessional mandates are raised and discussed (Chapter 7); an assess-
ment of relationships among members of the professional community
is presented (Chapter 8). New questions about the role of gender dif-
ference and discrimination are pursued (Chapter 9). Finally, issues
about the profession's responsibility to society, per se, are raised
(Chapter 10).

This book is practical. Each chapter describes and scrutinizes real-
life situations. At the end of each chapter we append cases for the
reader. We encourage doing accounting ethics--not by so-called ex-
perts but by practicing professionals and students. So we give you
hard cases, with appropriate though not exhaustive questions, and
ask you to get to work. A selective set of references is included at
the end of the book.

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