Moral reasoning and moral atmosphere in the domain of accounting

Article Abstract:

The moral foundation of accounting and auditing practice is influenced by wider social, political and economic practices and cannot be separated from them. Accountants are frequently accused of conspiring to reveal the true financial condition of corporations and of failing to shape the future of auditing and accounting practice by sufficiently taking the public interest into consideration, but this should not be excused by the fact that accounting reflects contemporary values. The moral foundation of accounting and auditing practice is examined.

Accountants

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On the role conflict of auditors in Korea

Article Abstract:

Auditors in Korea face considerable challenges when required to undertake conflicting roles. From a social point of view, role conflict of this kind could damage the auditor's independence and ability to undertake a fair audit. In many cases, auditors reach a compromise when faced with role conflict, preferring to put economic considerations before professional ethics. The public sector has put forward several suggestions for resolving this problem, but these solutions are limited under the existing framework.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Business Ethics, South Korea, Accounting firms, Accounting services

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Ethics of teaching critical: feminisms on the wings of desire

Article Abstract:

A feminist ethical perspective can be applied to identify contradictions and inconsistencies in accounting research and education. The needs of accounting students are frequently overlooked by critical accounting researchers who fail to apply their skills in critical research to their teaching practice. Feminist theorists have identified a silencing of emotion where students are perceived as 'generalised others.' The ethics of critical accounting teaching are examined.

Study and teaching, Feminist criticism, Critical theory

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