The Pros & Cons of Ethics in Accounting

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“A Study on “The pros and cons of Ethics in accounting practice in India”

Author: 1Author: 2
Dr.Giridhar K.V.Mr.Krishna M.M.
Assistant Professor,Faculty Member,
Department of MBA,Department of Commerce & Management,
Sahyadri Arts & Commerce College,Sahyadri Arts & Commerce College, Kuvempu University,Kuvempu University
e-mail: giridhar.malnad@gmail.come-mail: Cell No.: 9980647833Cell No. 9611473965
Ph. No.: 08182-240022 Ph. No. 08128-401758

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Sahyadri Arts & Commerce College (Constituent college of Kuvempu University),



“A Study on “The pros and cons of Ethics in accounting practice in India”


All business dealings invariably involve finance and accounting. Everything that a business does has accounting ramifications. Most of the ethical issues in accounting are concerned with accounting statements. Internal financial reporting has to be honest, fair and reliable for an organization to perform effectively. Most business failures are associated with either marketing failure, like failure in selling products or mismanagement in operations. Any of these above failures will always have financial implications. When businesses are weakened due to bad debts or mismatched funding or under capitalization, companies are often tempted to falsify the accounts. It is here that the importance of ethics in accounting statements comes in. This paper discusses the importance of ethics in accounting.

Statement of the Problem:

The accounting and auditing profession is now facing increased ethical demands due to the corporate scandals. Therefore, we think it would be interesting to investigate the level of ethical reasoning of accountants and auditors.

Objectives of the Study:

The aim of the study is, from an Indian perspective, to examine the...
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