Understanding Accounting Ethics - 2nd Edition - Hardcover

Mark Cheffers And Michael Pakaluk

Hardcover

ISBN 10: 0976528029 ISBN 13: 9780976528029

Publisher: Allen David Press, 2007

Synopsis

The product of a unique collaboration between a leading forensic accountant and a distinguished expert in classical philosophy, Understanding Accounting Ethics is widely admired for its "virtue-based" approach to professionalism in accountancy. This new text, substantially expanded and revised, is well-suited to serve as the primary textbook for a course or module in ethics, or as a supplementary text to any course in accounting. New and valuable features of the second edition include: adherence to the recent IFAC four-part framework for accounting ethics education (knowledge, perception, judgment, development); fully updated discussions of Enron and WorldCom, including trials and sentencing; real-life case studies drawn from forensic practice; ample quotations from members of the Accounting Hall of Fame, emphasizing the inherently ethical nature of accounting; practical advice for "how accounting ethics can be taught" to individuals and within firms; expanded bibliographies; and helpful questions for discussion and for further research after each chapter. Understanding Accounting Ethics explores such questions as: the distinction between a business and a profession; why accounting is a profession, not a business; why accounting as a profession is inherently ethical; accountancy's essential orientation to truth; why "rules are not enough"; and how codes of professional conduct for accountants are rooted in the virtues of an accountant.

About this title

About the Author

Mark Cheffers, a forensic accountant and CPA, is the Founder and CEO of IVES Group, Inc., an independent research provider of advanced audit risk assessment and market intelligence services to some of the largest professional, regulatory, insurance and research service providers in the world. Michael Pakaluk is recognized as one of the world's leading experts in classical ethics. He is the author of several books and dozens of scholarly articles, including Aristotle's Nicomachean Ethics: An Introduction (Cambridge University Press, 2005).

Review

"An in depth view of what has been and always should be the cornerstone of accounting ethics." --Jonathan Hamilton Editor, Public Accounting Report

"... a text that is long overdue. I recommend Understanding Accounting Ethics to all accountants students, professors and practitioners." --Ross D. Fuerman - Associate Professor of Accounting, Suffolk University, Boston.

" I have been a CPA for 30 years and, after reading your outstanding book for the second time over the weekend, I cannot remember a time I have felt more pride and respect for our profession. You know some of us old CPAs were brought up under the tutelage of CPAs who began their careers in the 1940s and even before. Back then as I remember it, there really weren't any ethics courses, per se; we just went to work and were taught to do the right thing every day without giving it much philosophical thought. I am almost embarrassed to admit your book is such a revelation to me, as it provides such terrific insight into the bedrock tenets of our profession." --George W. DuRant, CPA/ABV, ASA

Edition details

• Publisher: Allen David Press
• Publication date: 2007
• ISBN 10: 0976528029
• ISBN 13: 9780976528029
• Binding: Hardcover
• Language: English
• Edition number: 2
• Number of pages: 271