Truth or profit? : the ethics and business of public accounting /
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| Author / Creator: | Neu, Dean E., 1960- |
|---|---|
| Imprint: | Black Point, N.S. : Fernwood Pub. Co., 2006. |
| Description: | 171 p. ; 23 cm. |
| Language: | English |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/6008922 |
Table of Contents:
- Acknowledgments
- 1. The End of Innocence?
- Notes
- 2. The Business of Public Accounting: The Status of Public Accounting
- Public Accounting as a Business
- Normal Accidents
- A Question of Balance
- 3. Professional Status and Ethics
- Professional Privilege
- Legitimacy
- The Role of Professional Elites
- Ethical Codes
- Ethical Discourses
- Hegemonic Leadership
- Ethical Codes versus Ethical Discourses
- The Professional Calling of Accounting
- Ethics versus Business
- Note
- 4. The Birth of a Profession (1905-1919)
- The Birth
- Historical Beginnings
- Bank Failures and Bank Audits
- The Big Firms - The Early Years
- The War Years
- The End of War
- A Professional Foothold
- 5. Good Times (1920-1935)
- Growth and the Home Bank Failure
- Behavioural Rules
- In the Service of God
- Protestant Work Ethic
- The Growth of Public Accounting and Rules of Conduct
- 6. In Service of God and Country (1936-1946)
- Economic Turmoil and the Survival of the Fittest
- Discourse and Depression
- Self-Portrait: Pre-War Years - Young, Christian and Male
- The Second World War: Democracy and the Role of Government
- Self-Portrait: The War Years - Middle-Aged and Male
- Demographic Changes and the Profession's Image
- 7. A Matter of Personality (1946-1960)
- A Changing Business
- Looking Back: Professional Independence during the Second World War
- The Changing Face of the Profession
- Self-portrait - The Professional Male
- Old-style Character
- Secular Ethics
- Independence and Integrity
- A New Calling
- 8. The Public Interest (1960-1973)
- Self-Portrait: Educated, Technically Competent and Objective
- Ethical Codes
- Atlantic Acceptance Failure
- The Public Eye: Moral Accounting in a World of Moral Decay
- Service and the Notion of Calling
- Ethical Code Revision: 1973
- Professional Judgment
- 9. Globalizing the Public Interest (1973-1992)
- The Period of Polarized Gains
- The ccb Failure
- An Angry Public
- Regulatory Responses
- Commercialism and Self-Interest
- Of Image and Appearances: the Last Moral Stand
- Of Character and Rules
- Business versus Public Interest Image
- 10. The Age of Financial Scandal (1992-2005)
- "Dot-Coms" Boom and Bust
- Creative Accounting Techniques
- Crumbling Canadian Companies
- Toppling American Titans
- Accounting Scandals and Auditors
- 11. Regulatory and Professional Responses
- Sarbanes-Oxley
- The Canadian Public Accountability Board
- Professional Representations
- 12. The Business or Public Service
- References
