This book discusses recent developments relating to ethical and sustainable issues in
accounting & finance. Accounting is often seen as a technical discipline that records
classifies and reports financial transactions. However since the financial information
produced concerns all interest groups both within and outside the enterprise accounting also
has social characteristics and involves multi-faceted duties and responsibilities. As such in
addition to basic principles and accepted rules and standards in the field this book focuses
on the ethical aspects and fundamentals of this profession that accountants should also take
into consideration as this is the only way to build and preserve society's confidence in
accounting and increase its social credibility.
