Ethics for Accounting Professionals

This book provides guidelines and tools for discussions on ethics (personal, business and professional) within the South African educational environment.

Professional accountants and auditors are bound by a code of conduct and face ethical dilemmas and conflicts on a daily basis. A mere awareness of the ethical rules of the profession does not, however, ensure ethical behaviour. In this textbook theory meets practice: it familiarises students with the ethical framework applicable to the accounting profession and illustrates how to apply these principles in decision-making through a series of original case studies, set within the South African environment. The worked scenarios vary in complexity and a thorough grasp of the field is facilitated by systematically identifying challenges, applying reasoning processes and analysing courses of action in each set of facts