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008			090821s2009 enk ob 001 0 eng d
020			_a9780199603107
035			_a(CKB)2560000000293316
035			_a(EBL)3054101
035			_a(OCoLC)714801433
035			_a(SSID)ssj0000370238
035			_a(PQKBManifestationID)11253006
035			_a(PQKBTitleCode)TC0000370238
035			_a(PQKBWorkID)10375955
035			_a(PQKB)10832651
035			_a(StDuBDS)EDZ0000072812
035			_a(MiAaPQ)EBC3054101
035			_a(MiAaPQ)EBC7033912
035			_a(Au-PeEL)EBL7033912
035			_a(EXLCZ)992560000000293316
040			_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ
041			_aeng
050		4	_aHF5625.15 _b.G55 2009
100			_aGill, Matthew _q(Matthew James) _dauthor
245	1	0	_aAccountants' truth _b: knowledge and ethics in the financial world _c/ Matthew Gill.
260			_aOxford ; _aNew York, NY : _bOxford University Press, _c2009.
300			_ax, 198 pages : _bcharts, tables (black and white) : _c24 cm.
500			_aDescription based upon print version of record.
504			_aIncludes bibliographical references and index.
520	8		_a Accounting is the language of business, increasingly standardized across the world through powerful global corporations: a technical skill used to reach the correct, unquestionable answer. Yet, as recent corporate scandals have shown, a whole range of financial professionals (auditors, bankers, analysts, company directors) can collectively fail to question dubious actions. How can this be possible? To understand such failures, this book explores how accountants construct the technical knowledge they deem relevant to decision-making. In doing so, it not only offers a new way to understand deviance and scandals, but also suggests a reappraisal of accounting knowledge which has important implications for everyday commercial life. The book is based on interviews with chartered accountants working in the largest accountancy practices in London. The interviews reveal that although accounting decisions seem clear after they have been made, the process of making them is contested and opaque. Yet accountants nonetheless tend to describe their work as if it were straightforward and technical. Accountants' Truth digs beneath the surface to explore how accountants actually construct knowledge, and draws out the implications of that process with respect to issues such as professionalism, performance, transparency, and ethics. This important book concludes that accountants' technical discourse undermines their ethical reasoning by obscuring the ways in which accounting decisions must be thought through in practice. Accountants with particular ethical perspectives more readily understand and construct particular types of knowledge, so the two issues of knowledge and of ethics are inseparable. Increasingly technical accounting rules can therefore counterproductive. Instead, our best approach to avoiding future scandals is to redefine and reinvigorate professional ethics in the financial world.
546			_aEnglish
588			_aDescription based on print version record.
650		0	_aAccountants _xProfessional ethics _926307
650		0	_aAccounting _xMoral and ethical aspects _926308
650		0	_aAccounting _xDecision making _926309
942			_2lcc
999			_c848 _d848