Ethics for Accountants and Auditors

by Kretzschmar, Louise; Prinsloo, Frans; Prozesky, Martin; Rossouw, Deon; Sander f Korien; Siebrits, Jacques; Woermann, Minka

• ISBN13: 9780199042456
• ISBN10: 0199042454
• Edition: 3rd
• Format: Paperback
• Copyright: 2014-05-25
• Publisher: Oxford University Press

Summary

How does a company best manage its ethical performance? What is the difference between personal and social ethical dilemmas? What moral obligations are expected from modern corporations? What factors need to be taken into account when making ethically-sound decisions?

Ethics for Accountants and Auditors third edition covers the ethics course for accounting and auditing students in their second or third year.

The text introduces students to the ethical dilemmas faced in the world of accounting and auditing, and equips them to deal with these issues in practice.

Author Biography

Louise Kretzschmar, Professor in Theological Ethics, University of South Africa (Unisa),Frans Prinsloo, Director of the School of Accounting, Nelson Mandela Metropolitan University,Martin Prozesky, Founding Director, Unilever Ethics Centre; Emeritus Professor and Senior Research Associate, University of KwaZulu-Natal,Deon Rossouw, CEO, Ethics Institute of South Africa; Extraordinary Professor, University of Pretoria and University of Stellenbosch, Sander f Korien, Business ethicist and researcher,Jacques Siebrits, Senior Lecturer, Accounting Department, University of the Western Cape,Minka Woermann, Lecturer, Philosophy Department; Head of the Unit for Business Ethics and Public Integrity, Centre for Applied Ethics, University of Stellenbosch


Louise Kretzschmar is Professor in Theological Ethics at the University of South Africa (Unisa).

Frans Prinsloo is Director of the School of Accounting at the Nelson Mandela Metropolitan University.

Martin Prozesky is Founding Director of the Unilever Ethics Centre and Emeritus Professor and Senior Research Associate of the University of KwaZulu-Natal.

Deon Rossouw is CEO of the Ethics Institute of South Africa and Extraordinary Professor in Philosophy at the University of Pretoria and at the University of Stellenbosch.

Korien Sander is a business ethicist and researcher.

Jacques Siebrits is Senior Lecturer in the Accounting Department at the University of the Western Cape.

Minka Woermann is a Lecturer in the Philosophy Department and Head of the Unit for Business Ethics and Public Integrity in the Centre for Applied Ethics at the University of Stellenbosch.

Table of Contents

Part 1: Principles of ethics
Introductory case study: A dilemma in professional and business ethics
1 Key concepts in business and professional ethics
2 Religious and secular moral value systems for professionals in South Africa
3 Philosophical foundations of ethics
4 Ethical decision-making
5 Resolving ethical dilemmas
6 Case study using ethical skills and insights
Part 2: Business ethics
7 Macro-ethics
8 The modern corporation and its moral obligations
9 Corporate governance
10 Managing ethics
11 Case studies in business ethics
Part 3: Professional ethics
12 Accountants and auditors as professionals
13 Codes of professional ethics
14 Case studies in accounting ethics