2024年6月7日发(作者：)

关于会计的英语文章

会计英语属于专业用途英语,是一个复杂的系统工程,教学中蕴含着大量的、丰富的、

操作性很强的任务 。下面是店铺带来的关于会计的英语文章，欢迎阅读!

关于会计的英语文章1

Accounting and business ethics: An introduction

Ken McPhail, Diane Walters

There has been something or a mushrooming of texts in various aspects of

business ethics in recent years as the subject has been included on more

programmes in management departments and business schools. The professional

accounting bodies have also included ethical content in their curricula and

accrediting bodies such as AACSB include ethical outcomes in their criteria. Given

that the broader themes of business ethics are covered in a range of established

textbooks, perhaps the time is right for a text specifically focussed on ethical issues

in accounting. The title of McPhail and Walters’ book conveys this important

notion – that this is a book with a particular emphasis on accounting ethics and in

this regard, it is offers a uniqueness and contribution not present in the more

general CSR and business ethics books.

There is an emerging and emerged corpus of philosophical theory now

associated with the various strands of business ethics and any book must now, it

seems, include this corpus in order to fit in with the various modules on which

ethics is taught. This book includes most of this corpus (including Kohlberg, Kant,

Mill, Rawls, Rousseau, Habermas, etc.) and also introduces Levinas and other

thinkers whose work has more recently been applied in the business ethics

academy. There is a balance to be struck between rigour in covering these

philosophies and maintaining a pace capable of retaining students’ interest and I

suspect this book has that balance about right. In reading the text, I was able to

understand the philosophical contributions whilst at the same time seeing how

each one fitted into the larger narrative of the book and to that extent, then, the

pace and depth seem about right: it covers material to an adequate depth whilst

not getting bogged down in detail.

In terms of structure, the book is divided into two parts: how to think ethically

about accounting and the ethics of accounting practice. Accordingly, the book is

split between the broad areas of theory and practice. Part 1 contains 5 chapters

and part 2, 4 chapters. The main ‘headings’ in part 1 are descriptive theories,

normative theories, political moral philosophy, and post and new modern theories.

The chapter sub-headings are expressed as questions: ‘what factors influence the

way accountants respond to ethical dilemmas?’, ‘how should accountants

behave? ’ , etc. Part 2, the ethics of accounting practice, is based around themes

of the morality of markets, the ethics of professionalism, international/

harmonisation issues and reporting/ knowledge management issues. Despite this

range of content, it is a thinnish book, running to a total of 225 pages.

The books aims to address the specific issues of accounting ethics but these