.ETHICAL ISSUES IN ACCOUNTING Ethical issues in the field of accounting have been previously considered in the UK only in terms of the application of codes of ethics. This unique book identifies accounting as an activity with complex ethical implications for the profession in general and for individual practitioners. Ethical Issues in Accounting considers several aspects of accounting which have significant ethical dimensions, including creative accounting, the ethical implications of accounting regulation, the dilemmas faced by the accountant in the public sector, the personal and professional issues involved in whistleblowing, auditing, ethical education for accountants, taxation practice, and social accounting, which.