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    Morality, ethics and accounting's socio-economic role in the control and mitigating of corruption

    Al Zadjali, Mahir K. S.; Wright, Christopher S.; Radford, Joseph J.; Clark, Murray B.
    Abstract
    Control and containment of corruption, one of Accounting’s more important roles in society, is fraught with difficulties and temptations that put accountants at risk of being sidetracked, confused or (worse yet) corrupted. This paper evaluates what accountants can and should do about corruption. This paper draws from an earlier study on corruption’s socio-economic and moral aspects to redefine it as the tort “harm arising from a breach of an owed a duty of care” (Alzadjali, 2009a).
    Keywords
    corruption; accounting; ethics; morality
    Date
    2010-11
    Type
    Conference Contribution - Published (Conference Paper)
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    • Department of Financial and Business Systems [509]
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