Journal of Business Ethics

, Volume 8, Issue 8, pp 617–629

Ethical dilemmas for accountants: A United Kingdom perspective

  • Andrew Likierman
The First European Business Ethics Conference

DOI: 10.1007/BF00383030

Cite this article as:
Likierman, A. J Bus Ethics (1989) 8: 617. doi:10.1007/BF00383030


The paper provides an introduction to some of the professional ethical dilemmas facing an accountant in the United Kingdom. The first part deals with those dilemmas which accountants would normally accept are covered by the term “ethics”. These include the problems associated with adequately fulfilling a duty to shareholders and conflicts of interest (including whistleblowing) by the accountant acting as independent auditor or as an employee. The second part deals with wider aspects of ethical dilemmas stemming from reconciling the implicit understanding that the accountant is being objective with the fact that accounting rules make it very difficult to sustain that objectivity.

Copyright information

© Kluwer Academic Publishers 1989

Authors and Affiliations

  • Andrew Likierman
    • 1
  1. 1.London Business SchoolLondonEngland