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The Element provides an overview of Immanuel Kant's arguments regarding the content of the moral law (the categorical imperative), as well as an exposition of his arguments for the bindingness of the moral law for rational agents. The Element also considers common objections to Kant's ethics.

"Accounting education ought to prepare future professionals to enter a principle-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision-procedures) and ethical awareness (capacity to discern moral issues and resolve ethical dilemmas) are crucial. Such endeavor is best performed by the accountant's adherence to the principles of the accounting profession, by individuals and firms who follow the appropriate rules, act according to the codes of conduct adopted by their profession, and exercise clear judgment whenever they address financial transactions, and consider/assess the state of a given business. Accounting Ethics Education: Making Ethics Real gathers a diversity of contributions from invited well-known experts and other specialists. It promotes comprehensive reflection around key trends, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field. In the performance of accounting tasks, the accountant should be educated and supported in the skills development and habit formation to solve accounting problems and recognize moral issues and resolve ethical dilemmas that will be encountered in their special tasks. Also, the book provides a moral map for identifying and acting on values when difficult situations arise. Examining multiple perspectives, the book improves the scholarly debate by providing cutting edge and insightful research, vital for all those interested and immersed in these matters. It will be of great value to academics, students, researchers, and professionals in the fields of accounting, accounting education and ethics"--

Derek Parfit (1942-2017) was one of the most important and influential moral philosophers of the late 20th and early 21st centuries. This Element offers a critical introduction to his wide-ranging ethical thought, focusing especially on his two most significant works, Reasons and Persons (1984) and On What Matters (2011), and their contribution to the consequentialist moral tradition. Topics covered include: rationality and objectivity, distributive justice, self-defeating moral theories, Parfit's Triple Theory (according to which consequentialism, contractualism, and Kantian ethics ultimately converge), personal identity, and population ethics.

Ethical questions are often associated with practical dilemmas: questions in morality, in other words. This volume, by contrast, asks questions about morality: what it is, and to what it owes its precarious authority over us. The focus on metaethics is sustained throughout, via a wide range of distinguished philosophical perspectives.

Pt. I. Preliminaries -- Pt. II. Important cases -- Pt. III. Professional responsibility -- Pt. IV. Professional autonomy in large organizations -- Pt. V. Codes of ethics and professional organization -- Pt. VI. Research and teaching -- Pt. VII. Reprise : application to the concrete.