"The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help...

Most teaching and research in accounting ethics focuses on individuals. The presumption, therefore, is that the locus of professional ethics is the individual practitioner. This essay presents an argument for considering the profession itself as a significant locus for understanding professional...