Science and Engineering Ethics 2 (1):55-70 (1996)
AbstractCreative accounting, which generally involves the preparation of financial statements with the intention of misleading readers of those statements, is prima facie a form oflying, as defined by Bok.1 This paper starts by defining and illustrating creative accounting. It examines and rejects the arguments for considering creative accounting, in spite of its deceptive intent, as not being a form of lying. It then examines the ethical issues raised by creative accounting, in the light of the literature on the ethics of lying. This literature includes the evaluation of various excuses and justifications for lying, and these are examined here in relation to creative accounting. It is concluded that even in circumstances in which creative accounting would arguably serve a worthy purpose, that purpose would be at least as well served by honest communication.
Added to PP
Historical graph of downloads
References found in this work
Spheres of Justice: A Defense of Pluralism and Equality.Norman Daniels - 1983 - Philosophical Review 94 (1):142-148.
Lying: Moral Choice in Public and Private Life. [REVIEW]Donald Meiklejohn - 1980 - Ethics 90 (2):296-300.
Citations of this work
No citations found.
Similar books and articles
Accounting Education, Socialisation and the Ethics of Business.John Ferguson, David Collison, David Power & Lorna Stevenson - 2011 - Business Ethics, the Environment and Responsibility 20 (1):12-29.
Are Academics Committed to Accounting Ethics Education?Sally Gunz & John McCutcheon - 1998 - Journal of Business Ethics 17 (11):1145-1154.
Ethics and Accounting Doctoral Education.Stephen E. Loeb - 1994 - Journal of Business Ethics 13 (10):817 - 828.
The Evaluation of “Outcomes” of Accounting Ethics Education.Stephen E. Loeb - 1991 - Journal of Business Ethics 10 (2):77 - 84.
The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation.Rafik Z. Elias - 2006 - Journal of Business Ethics 68 (1):83 - 90.
Cognitive-Contingency Theory and the Study of Ethics in Accounting.James A. Schweikart - 1992 - Journal of Business Ethics 11 (5-6):471 - 478.
Accounting and Ideology.Daniel Asechemie - 1984 - University of Port Harcourt, Faculty of Social Sciences.
Importance of and Approaches to Incorporating Ethics Into the Accounting Classroom.David S. Kerr & L. Murphy Smith - 1995 - Journal of Business Ethics 14 (12):987 - 995.