Accounting Ethics and the Fragmentation of Value
| Autor: | Darlene Himick, Céline Baud, Marion Brivot |
|---|---|
| Přispěvatelé: | Dauphine Recherches en Management (DRM), Université Paris Dauphine-PSL, Université Paris sciences et lettres (PSL)-Université Paris sciences et lettres (PSL)-Centre National de la Recherche Scientifique (CNRS), Administrateur, Paris Dauphine-PSL |
| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: |
Value (ethics)
Economics and Econometrics 0603 philosophy ethics and religion Market fragmentation Commercialism Arts and Humanities (miscellaneous) 0502 economics and business D - Microeconomics::D8 - Information Knowledge and Uncertainty::D81 - Criteria for Decision-Making under Risk and Uncertainty Sociology Business and International Management Empirical evidence Law and economics 05 social sciences JEL: D - Microeconomics/D.D8 - Information Knowledge and Uncertainty/D.D8.D81 - Criteria for Decision-Making under Risk and Uncertainty 06 humanities and the arts 16. Peace & justice General Business Management and Accounting decision-making processes Variety (cybernetics) Pluralism (political theory) JEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - Accounting [SHS.GESTION]Humanities and Social Sciences/Business administration Accounting ethics 060301 applied ethics Business ethics [SHS.GESTION] Humanities and Social Sciences/Business administration accounting profession Law 050203 business & management Ethical pluralism |
| Zdroj: | Journal of Business Ethics Journal of Business Ethics, 2021, 168 (2) |
| Popis: | This study investigates how one important accounting professional authority—CPA Canada—discusses accounting ethics and exhorts its members to think about ethics-related issues. To do this, we rely on empirical evidence of the types of arguments used by CPA Canada to describe what they consider acceptable moral justifications in a variety of practical situations that accountants may encounter. We argue that the articles contained in the profession’s primary publication for all members, CPA Magazine, offer a wealth of such evidence. We analyze 237 articles about accounting ethics that were published in CPA Magazine from January 2000 to December 2017, and find evidence of moral pluralism (Nagel in Mortal questions. Cambridge University Press, Cambridge, 1979). Six categories of justifications dominate: private commitments, utility, perfectionist ends, general duties, and specific obligations, plus self-interest. Of these categories, the specific obligations logic is the most widely used. We offer a tentative explanation, and discuss the implications of our findings for a better grasp of the complexities of accountants’ practical conflicts and a rethink of the ongoing tension between professionalism and commercialism. |
| Databáze: | OpenAIRE |
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