Ethical dilemmas for accountants: A United Kingdom perspective  

Oleh:

Likierman, Andrew

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 8 no. 8 (Aug. 1989), page 617.
Topik: Ethical Dilemmas; Accountants; United Kingdom; Whistleblowing

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.11 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

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.

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