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Ruland, Robert George 2014-12-16T06:41:06Z 2014-12-16T06:41:06Z 10000-01-01 1982 1982 The issue as to whether accounting standards should be chosen for the consequences they will effect as opposed to the faithfulness of their resulting representations has been an area of much controversy for accounting policymakers. This thesis attempts to resolve the issue through an analysis of the ethical basis of the positions for and against the consideration of economic consequences. After discussing three schools of ethical thought, exposing the consistency therewith of positions taken on the economic consequences issue, and then developing the three schools in the accounting policymaking context, the centuries of debate in the ethics literature is brought to bear in the accounting policymaking context. The conclusion is reached that accounting policymakers have a deontological type obligation to pursue representational faithfulness, as opposed to specific economic consequences, through their policies. Made available in DSpace on 2014-12-16T06:41:06Z (GMT). No. of bitstreams: 1 8302975.pdf: 8217480 bytes, checksum: 12665de2cb1b7926793bad1114e8d10b (MD5) Previous issue date: 1982 Embargo set by: Seth Robbins for item 71537 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs U of I Only 231 p. Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1982. http://hdl.handle.net/2142/71371 (UMI)AAI8302975 Business Administration, Accounting Ethics and Accounting Policymaking: The Economic Consequences Issue text Accountancy Accountancy University of Illinois at Urbana-Champaign Dissertation Ph.D.