EXPLORING THE ETHICS OF ACCOUNTING
EXPLORING THE ETHICS OF ACCOUNTING

Summary/Abstract: In this paper I am particularly interested in exploring the ethical behaviour of individual accountants, ethical questions associated with the practice of accounting, and the complex mixture of factors that may influence how individual accountants engage with ethical dilemmas in practice. McPhail and Walters look at the personal characteristics that may influence an individual’s ethical predisposition, discuss the interrelationship between social and organizational structures and an individual’s ethical predisposition, and explore the ethical characteristics of individual ethical dilemmas. Edge claims that the biggest challenge ahead for auditors is to identify how ethical behaviour can be restored. Smart and Cohen maintain that there is a strong business case for running companies in an ethically responsible way.

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