RT Article
T1 Ethical dilemmas for accountants: A United Kingdom perspective
JF Journal of business ethics
VO 8
IS 8
SP 617
OP 629
A1 Likierman, Andrew
LA English
YR 1989
UL https://ixtheo.de/Record/1785599712
AB The paper provides an introduction to some of the professional ethical dilemmas facing an accountant in the United Kingdom. The first part deals with those dilemmas which accountants would normally accept are covered by the term “ethics”. These include the problems associated with adequately fulfilling a duty to shareholders and conflicts of interest (including whistleblowing) by the accountant acting as independent auditor or as an employee. The second part deals with wider aspects of ethical dilemmas stemming from reconciling the implicit understanding that the accountant is being objective with the fact that accounting rules make it very difficult to sustain that objectivity.
K1 Implicit Understanding
K1 Part Deal
K1 Accounting Rule
K1 Ethical Dilemma
K1 Economic Growth
DO 10.1007/BF00383030