Chapter

Ethics

Matthew Gill

in Accountants' Truth

Published in print June 2009 | ISBN: 9780199547142
Published online September 2009 | e-ISBN: 9780191720017 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780199547142.003.0007
 						Ethics

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Ethical debates in accounting are often hazardous or taboo, and accountants have recourse to various strategies of equivocation in order to avoid them. They consequently lack a robust collective ethical discourse, although many seem to find this regrettable when speaking in a personal capacity. The chapter explores how and when accountants do use explicitly ethical language, and the implications of doing so in their social context. It concludes that accountants' difficulties in talking about ethics are problematic for both individual accountants and the profession.

Keywords: professional ethics; employee ethics; legalism; equivocation; corruption; ethical discourse

Chapter.  11629 words. 

Subjects: Corporate Governance

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