Chapter 5. Accounting as applied ethics

In this chapter it is argued that there are notable parallels between the different strands within ethics on the one hand, and the discipline of accounting on the other hand that, in teaching, can be drawn upon to enhance students’ understanding of the latter. Accounting, part of economics, draws on utilitarian ethics, but not solely so. Accounting, in addition, draws also on deontological and communitarian strands in ethics. The chapter suggests that the teaching of accounting - especially to non-economists - would benefit substantially from highlighting and developing these parallels with ethics.