The heart is not so easily changed, but the head can be persuaded.
—Grand Pabbie, from the Disney movie Frozen
Despite his passion for mathematics, Albert Einstein firmly believed that “everything that counts cannot necessarily be counted.” However, accounting education traditionally has ignored the wisdom of this admonition by focusing more on the computation of book values than the promotion of societal values.
In recent years, though, after being awakened by a serendipitous onslaught of scandals, the financial community now recognizes the importance of ethical conduct in maintaining public trust, fostering efficient capital markets, and preserving accounting as a distinguished profession. Nonetheless, the integration of ethics education into the accounting curriculum has not progressed without impediments and obstacles. To help surmount these challenges, this long-awaited book provides a comprehensive, authoritative, and thought-provoking examination of the myriad ethical issues encountered by accountants working in industry, public practice, nonprofit service, and government.
Even a cursory glance reveals the distinctive contributions of this book to the study of accounting ethics. Consider the following innovative features: