IDEAS home Printed from https://ideas.repec.org/a/mir/mirbus/v6y2016i10p47-55.html
   My bibliography  Save this article

Accounting Theory: An Ethical Perspective of Real Life Scenarios

Author

Listed:
  • Shivneil Kumar Raj

    (Assistant Lecturer in Accounting, The University of Fiji, P O Box 4778, Lautoka, Fiji)

  • Sandhiya Roy

    (Head of Department and Assistant Lecturer in Accounting, The University of Fiji, The University of Fiji, PMB, Lautoka, Fiji,)

Abstract

Decisions are made daily in businesses and individuals do encounter situations where they are faced with ethical issues. The subject is how one evaluates whether an act is ethical or unethical. This research article discusses real life ethical dilemmas that could be faced in accounting or business environment and applicability of various theories of ethics that were taught in accounting theory course in the undergraduate accounting program. The researcher employs a number of case studies highlighting the stories related to ethics that have been experienced in the past working life. Teleological and deontological theories are being used to explain how one could identify that a particular act is ethical or unethical. The work of accountants requires them to maintain high level of ethics to ensure integrity of the profession.

Suggested Citation

  • Shivneil Kumar Raj & Sandhiya Roy, 2016. "Accounting Theory: An Ethical Perspective of Real Life Scenarios," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 6(10), pages 47-55, October.
  • Handle: RePEc:mir:mirbus:v:6:y:2016:i:10:p:47-55
    as

    Download full text from publisher

    File URL: http://thejournalofbusiness.org/index.php/site/article/view/1006/635
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Helen LaVan & Lori S. Cook & Ivana Zilic, 2021. "An analysis of the ethical frameworks and financial outcomes of corporate social responsibility and business press reporting of US pharmaceutical companies," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 15(3), pages 326-355.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mir:mirbus:v:6:y:2016:i:10:p:47-55. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: M Kabir (email available below). General contact details of provider: https://edirc.repec.org/data/csmirus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.