CONTENTS
PART I
Historical perspectives on business and accounting ethics
1 History of professional accounting ethics
2 Historical development of the code of ethics of the US public accounting profession
3 In our time: accountant ethics and historical relativity
PART II
Alternative perspectives for thinking about accounting ethics
4 Virtue ethics and the accounting profession
5 Habermas and discourse ethics
6 Stories and accounting ethics
7 Feminism and ethics in accounting: emancipatory perspectives
PART III
Religious perspectives on accounting ethics
8 Use of stories in the Jewish Talmud to emphasize substance over form
9 A Christian accounting ethic: god’s image and work transform our image and work
10 Human accountability and divine grace in the Qur’an perceived through an accounting perspective
PART IV
Topical perspectives on accounting ethics
12 Promoting a stronger ethical focus in management accounting research and practice
13 Development and analysis of three sustainability initiatives
14 Governmental accounting ethics: providing accountability to maintain the public trust
15 Ethics and accounting information systems
16 Blockchain technology in accounting information systems: intended and unintended consequences
18 Personal tax compliance: ethical decision making in the tax context
PART V
Education and accounting ethics
19 The role of practical wisdom in accounting ethics education
21 Have advanced degrees increased ethical professionalism for auditors?
PART VI
Ethical accountants and ethical accounting
23 An examination of the virtues of accounting exemplars
24 Investigating the ethical implications of whistleblowing within accounting
25 The boundary problem in a surveillance society: moving beyond individual ethics and compliance
26 A survey of diversity ethics in the accounting profession