Morality in Accounting

By Ahmed Riahi-Belkaoui | Go to book overview

2
Ethics in Accounting

Accountants find themselves performing tasks daily in an environment governed by a complex set of rules, principles, and practices. In performing their tasks they are asked to take a certain role. A role is best described as follows:

The concept of a role is . . . one which enters in the sociologist's account of a social interaction. It is needed in describing the repeatable patterns of social relations which are not mere physical facts and which are structured partly by the rules of acceptable behavior in the society in question. 1

In performing their roles, accountants face formal or legal rules of behavior but also moral elements created by specific situations. By accepting certain roles, accountants accept at the same time the resulting obligations and moral responsibilities of roles, or as F. H. Bradley puts it: "There is nothing better than my station and its duties, nor anything higher or more truly beautiful." 2 It implies that there are ethics behind "my station and duties" that need to be accounted for. By ethics, it is meant the concern with the moral judgments involved in making moral decisions about what is morally wrong and right or morally good and bad. This assumes the existence of moral standards that affect our human well being, 3 are not established or changed by decisions of authoritative bodies, 4 are intended to override the self-interest, 5 and are based on impartial considerations. 6, 7

Various categories of ethical perspectives or modes of ethical thinking are applicable to accounting. They are reviewed next before a discussion of the implementation, teaching, and research of ethics in accounting.

-25-

Notes for this page

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Default project is now your active project.
Project items
Notes
Cite this page

Cited page

Style
Citations are available only to our active members.
Buy instant access to cite pages or passages in MLA 8, MLA 7, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

(Einhorn 25)

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Note: primary sources have slightly different requirements for citation. Please see these guidelines for more information.

Cited page

Bookmark this page
Morality in Accounting
Table of contents

Table of contents

  • Title Page iii
  • Contents vii
  • Preface ix
  • 1 - Fairness as a Concept of Justice in Accounting 1
  • 2 - Ethics in Accounting 25
  • 3 - Examples of Ethical Issues and Cases 75
  • 4 - Honesty in the Accounting Environment 119
  • 5 - Accounting and Social Responsibility 149
  • 6 - Truth in Accounting 177
  • Conclusions 201
  • Notes 202
  • Bibliography 206
  • Index 209
  • About the Author 213
Settings

Settings

Typeface
Text size Smaller Larger Reset View mode
Search within

Search within this book

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Help
Full screen
Items saved from this book
  • Bookmarks
  • Highlights & Notes
  • Citations
/ 216

matching results for page

    Questia reader help

    How to highlight and cite specific passages

    1. Click or tap the first word you want to select.
    2. Click or tap the last word you want to select, and you’ll see everything in between get selected.
    3. You’ll then get a menu of options like creating a highlight or a citation from that passage of text.

    OK, got it!

    Cited passage

    Style
    Citations are available only to our active members.
    Buy instant access to cite pages or passages in MLA 8, MLA 7, APA and Chicago citation styles.

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

    1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

    Cited passage

    Thanks for trying Questia!

    Please continue trying out our research tools, but please note, full functionality is available only to our active members.

    Your work will be lost once you leave this Web page.

    Buy instant access to save your work.

    Already a member? Log in now.

    Search by... Author
    Show... All Results Primary Sources Peer-reviewed

    Oops!

    An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.