Premium
Accountancy as Computational Casuistics
Author(s) -
FRANKLIN JAMES
Publication year - 1999
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.1999.tb00107.x
Subject(s) - accounting , business , law and economics , economics
If a company's share price rises when it sacks workers, or when it makes money from polluting the environment, it would seem that the accounting is not being done correctly, since real costs are not being paid. This article argues for a synthesis of ethics with accountancy's tradition of quantification, which would allow ethical rights to become legally enforceable.