Includes bibliographical references and index.

Introduction -- Descriptive perspectives on accounting ethics : what factors influence the way accountants respond to ethical dilemmas? -- Normative perspectives on accounting ethics : how should accountants behave? -- Political moral philosophy and accounting ethics : why should accountants be good? -- Post and new-modern perspectives on accounting ethics : how have accountants become ethical? -- The function of accounting and the morality of the market -- The ethics of being a professional accountant -- The ethics of international accounting : harmonization and terrorism -- Ethics, intellectual capital and accounting reporting.