Accountant ethics: A brief examination of neglected sociological dimensions
Traditional treatments of accountant ethics make implicit assumptions inconsistent with a sociological perspective. This paper identifies the ways in which accountant ethics have been approached both in literature pertaining to practice and the classroom. The boundaries of the topic, when its defini...
| Main Author: | |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
1995
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| In: |
Journal of business ethics
Year: 1995, Volume: 14, Issue: 2, Pages: 103-115 |
| Further subjects: | B
Decision Making
B Institutional Theory B Stratification B Economic Growth B Implicit Assumption |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Summary: | Traditional treatments of accountant ethics make implicit assumptions inconsistent with a sociological perspective. This paper identifies the ways in which accountant ethics have been approached both in literature pertaining to practice and the classroom. The boundaries of the topic, when its definitions are left tacit, systematically preclude many important features of ethics. Included in these are sociological treatments of the accounting profession as a group, extra-personal aspects of decision making, the stratification of accounting practice, and a sense of ethical action. The paper concludes with an illustration of how institutional theory has the potential to create a systematic sociological interpretation of accountant ethics. |
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| ISSN: | 1573-0697 |
| Contains: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/BF00872015 |