Accountancy, Ethics and Sustainable Development

Živko Bergant ()
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Živko Bergant: College for Accountancy and Finance

Chapter Chapter 8 in Accountancy and Social Responsibility, 2021, pp 149-168 from Palgrave Macmillan

Abstract: 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.

Keywords: Personal; Business and professional ethics; Ethics in accounting; Shortcomings of accounting theory (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:pal:psifcp:978-3-030-77928-3_8

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DOI: 10.1007/978-3-030-77928-3_8

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