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2021 | OriginalPaper | Buchkapitel

8. Accountancy, Ethics and Sustainable Development

verfasst von : Živko Bergant

Erschienen in: Accountancy and Social Responsibility

Verlag: Springer International Publishing

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Abstract

There is some argument for personal ethics (comparing with business and professional ethics) and its relation to sustainable development. This means that there are not several types of ethics, but there is always only one: personal ethics. Therefore, business and professional ethics represent two partial systems (and not subsystems) of personal ethics. The importance of accounting information from ethical point of view is emphasized. Factors of accounting development are discussed. A brief history of accounting theory is given together with some radical critics of its recent development. Open questions in the accounting theory indicate the need for a different approach to build more consistent and useful theory.

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Fußnoten
1
More about other stakeholders in Brooks and Dunn (2018, p. 248).
 
2
More about the history of accounting knowledge in Hines (1989, pp. 72–92).
 
3
A good example of this phenomenon is the recent use of securities market model, agency theory and stock valuation in dealing with accounting theory (Scott, O’Brien, 2019, p. 393). Even more, the critics of different accounting approaches (or theories) research their usefulness using economic and financial models and concepts (e.g. Godfrey et al., 2019, pp. 394–396).
 
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Metadaten
Titel
Accountancy, Ethics and Sustainable Development
verfasst von
Živko Bergant
Copyright-Jahr
2021
DOI
https://doi.org/10.1007/978-3-030-77928-3_8