Accounting Theory: An Ethical Perspective of Real Life Scenarios

Shivneil Kumar Raj () and Sandhiya Roy ()
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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,

International Journal of Business and Social Research, 2016, vol. 6, issue 10, 47-55

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.

Keywords: Case Studies; Deontological; Ethical dilemma; Ethics; Teleological. (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:lrc:larijb:v:6:y:2016:i:10:p:47-55

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