Article Title
Publication Date
2009
Abstract
This paper describes an instructional case that uses historical documentation to enable the reader to consider his/her own responsibility for the preparation and reporting of information. In this case, the reader is provided a summarized income statement. Then, as detailed information about the financial statement is introduced, the reader is asked to consider the ethics of preparing and using the statement. The financial statement represents a projected income statement for a Holocaust camp prisoner during World War II. The statement includes anticipated revenue from the selling of body parts upon the prisoner's death, estimated as nine months from the time of arrival at the camp. Usage of the case should develop a reader's understanding that accountants' responsibility for the preparation of information should not be separate from what the information reports or the intended use of the information.
Recommended Citation
Lippman, Ellen J.
(2009)
"Accountants' responsibility for the information they report: An historical case study of financial information,"
Accounting Historians Journal: Vol. 36
:
Iss.
1
, Article 6.
Available at:
https://egrove.olemiss.edu/aah_journal/vol36/iss1/6