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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
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    File URL: http://thejournalofbusiness.org/index.php/site/article/view/1006/635
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    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.

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