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PUBLICATIONS IN THE ETHICS OF FINANCIAL SERVICES
Health Care, Ethics and Insurance
Edited by Tom Sorell, University of Essex, UK
Published by Routledge 11 New Fetter Lane London EC4P 4EE
October 1998:: 256pp. Hb: 0-415-16284-X: £45.00. Pb: 0-415-16285-8: £15.99
Health Care, Ethics and Insurance presents a timely and provocative examination of the ethical implications of health insurance, which draws on the most recent scientific developments, legislation and trends in political economy. The volume is divided into two main parts. Part 1 considers the ethics of underwriting, and considers the treatment by insurers of high-risk applicants. Part 2 examines the arguments for a mix of public and private insurance for acute and long-term care, as well as income protection insurance after retirement from work.
The Ethics of Bankruptcy
Jukka Kilpi, University of Turku, Finland
Published by Routledge 11 New Fetter Lane London EC4P 4EE
February 1998: 240pp. Hb: 0-415-17174-1: £45.00. Pb: 0-415-17175-X: £15.99
The Ethics of Bankruptcy examines the morality of bankruptcy. It is the first comprehensive study that employs the tools of ethics to examine the controversies surrounding insolvency, and makes valuable and sometimes controversial reading. It explores ethical concerns raised by forgiveness, utilitarianism and distributive justice and the moral aspects of insolvents’ contractual, fiduciary, tortious and criminal liability. Finally, the author assesses recent bankruptcy law reforms.
Current Issues in Business Ethics
Edited by Peter W.F. Davies, Buckinghamshire College, UK
Published by Routledge 11 New Fetter Lane London EC4P 4EE
1997: 244pp. Hb: 0-415-12449-2: £47.50. Pb: 0-415-12450-6: £15.99
Current Issues in Business Ethics analyses the questions which underlie business activities, arguing that the prime object for a legitimate business must be sustainability. It also looks at issues arising between individuals and business.
Edited by Catherine Gowthorpe and John Blake,
both at University of Central Lancashire, UK
Published by Routledge 11 New Fetter Lane London EC4P 4EE
September 1998: 224pp. Hb: 0-415-17172-5: £45.00. Pb: 0-415-17173-3: £14.99
Ethical Issues in Accounting covers the ethical implications of several aspects of accounting:
• ethics and taxation
• creative accounting
• ethics in accounting regulation
• ethical dilemmas in the public sector
• whistleblowing.
The fitness of the accounting profession as guardians of accounting and auditing ethics is also discussed in detail.
The Accountants' Laundromat
by Austin Mitchell, Prem Sikka and Hugh Wilmott, of the Association for Accountancy & Business Affairs (an affiliate of FtC).
Throughout the world, regulatory agencies are drawing attention to the involvement of accountants in laundering money. The Financial Action Task Force, of the G7 nations, has reported that there is "an increase in the number of .. accountants whose services are deployed to assist in the disposal of criminal profits" and that their "ploys include the establishment of shell corporations, trusts and partnerships ... Working through these business entities, the professionals spin webs of intricate transactions to mask the origin of criminally derived funds and to conceal the identities of the parties and beneficiaries. In many cases, professionals act as directors, trustees, or partners in these transactions .."
Statistics published by UK criminal intelligence service show that UK accountants are least likely to notice instances of money laundering, and are perhaps unwilling to report what they know. The Economic Secretary to the UK Treasury has reported that "There is increasing use of... the services of accountants .. to launder money."
Orders: AABA P0 Box 5874 Basildon, S516 5FR. Price £8.95 ISBN 1-9O2384-01-6
(Another publication available from AABA: Auditors - HoLding the Public to Ransom)