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Accountants' Truth "Knowledge And Ethics In The Financial World"

Knowledge And Ethics In The Financial World

Accountants' Truth "Knowledge And Ethics In The Financial World". Knowledge And Ethics In The Financial World

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  • ISBN:9780199547142
  • Editorial: Oxford University Press
  • Fecha de la edición:
  • Encuadernación:cartone
  • Dimensiones: 0 cm x 0 cm
  • Nº Pág.:208
  • Idiomas:Ingles,Inglés

Materias:

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's findings are 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.

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