This not an accounting book as such. Looking around the world of curriculam and accounting literature, given the governing norms of the society, we have tried to find out the missing link. Thus the objective and scope of the book have been conceived otherwise and accordingly documentations have been prepared, collected and edited.
The technical details of the subject itself assume less than what is generally found in a traditional accounting literature. The dominant idea that has been tried to transend is the concept of accountability rather than accounting, not only in the hierarchical proposition but also in the ethical context. The logic and documents thereof have been searched from the available literature with necessary edition and modification.
The various features of accounting education have been brought forward for consideration in an ethically sound context.
Of course recently ethics in accounting has been taken up as a subject of discussion in the professional journals and literature on accounting. On the other hand, every subject has its own metaphysics. In accounting this is also true. But in conventional accounting this is hardly taken into account for discussion.