Corporate Ethical Accounting

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Accounting Ethics

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Author : Ronald F. Duska
language : en
Publisher: John Wiley & Sons
Release Date : 2011-04-08

Accounting Ethics written by Ronald F. Duska and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-04-08 with Business & Economics categories.

This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field Investigates the nature and purpose of accounting Uses concrete examples and case studies, including current situations Examines the ethical responsibilities of individual accountants as well as accounting firms

Accounting And Business Ethics

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Author : Ken McPhail
language : en
Publisher: Routledge
Release Date : 2009-06-02

Accounting And Business Ethics written by Ken McPhail and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-06-02 with Business & Economics categories.

Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.

Building Corporate Accountability

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Author : Simon Zadek
language : en
Publisher: Routledge
Release Date : 2013-11-05

Building Corporate Accountability written by Simon Zadek and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-05 with Business & Economics categories.

The practice of social and ethical accounting is emerging as a key tool for companies in the 1990s in response to calls for greater transparency and accountability to different stakeholders, and as a means for managing companies in increasingly complex situations where social and environmental issues are significant in securing business success. This is the first book to address the practice of social and ethical accounting, auditing and reporting, and its implications for the development of corporate social, ethical and environmental responsibility. It includes ten case studies, as well as an historical overview of the development of social and ethical accounting and reporting. The editors introduce a methodological framework that allows emerging practice worldwide to be analysed, understood and improved; and the case studies are written by the practitioners, giving insight into the experiences described. This innovative book, written by internationally acknowledged leaders in the field, will be of enormous value to business managers, particularly those with responsibility for corporate affairs, human resources, environmental management, financial management, or planning. It will also be a useful text for business students.

Ethical Issues In Accounting

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Author : John Blake
language : en
Publisher: Routledge
Release Date : 2005-06-20

Ethical Issues In Accounting written by John Blake and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-06-20 with Philosophy categories.

Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book 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 * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also discussed in detail.

Corporate Ethical Accounting

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Author : Richard Evans
language : en
Publisher:
Release Date : 2000

Corporate Ethical Accounting written by Richard Evans and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Accountants categories.

Business Professional Ethics For Directors Executives Accountants

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Author : Leonard J. Brooks
language : en
Publisher: Thomson South-Western
Release Date : 2007

Business Professional Ethics For Directors Executives Accountants written by Leonard J. Brooks and has been published by Thomson South-Western this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Accountants categories.

Provides real-world examples of ethical issues in the workplace. This book examines the background and nature of the stakeholder-support era of corporate and professional accountability and governance. It provides insights into the development of patterns of behavior on the part of directors, executives, and accountants.

Ethics For Accountants And Auditors

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Author : Deon Rossouw
language : en
Publisher: Oxford University Press, USA
Release Date : 2006

Ethics For Accountants And Auditors written by Deon Rossouw and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.

How can one apply professional codes of conduct to grey areas of ethical conduct in the workplace? What is the relationship between ethics and the law? What process, if any, can one follow in reaching resolutions to difficult moral dilemmas? Ethics for Accountants and Auditors is the first book designed to be in line with the requirements on applied ethics as outlined in the South African Institute of Chartered Accountants education requirements for Part I of the Qualifying Examination (revised 2005). It contains pertinent introductions to the underlying principles that define and shape ethics, influential theories which provide philosophical insights into ethics, and a step-by-step guide to ethical decision-making. These concepts are then applied to the world of business and professional ethics. Written in plain language by respected academics and practitioners in the fields of accounting, auditing, and ethics.

Accounting For The Public Interest

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Author : Steven Mintz
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-10-04

Accounting For The Public Interest written by Steven Mintz and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-04 with Philosophy categories.

This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.

Business And Professional Ethics For Directors Executives Accountants

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Author : Leonard J. Brooks
language : en
Publisher: South Western Educational Publishing
Release Date : 2010

Business And Professional Ethics For Directors Executives Accountants written by Leonard J. Brooks and has been published by South Western Educational Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Accountants categories.

Business and Professional Ethics for Directors, Executives and Accountants, 5/e, International Edition delivers an insider's look at actual companies in the face of a wide range of ethical dilemmas. Providing real-world examples of ethical issues in the workplace, this accounting text gives you insight into the development of sound patterns of behavior on the part of directors, executives, and accountants. Current cases and key readings provide an interesting, challenging, and practical learning experience.

Ethics And The Cpa

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Author : Charles H. Calhoun
language : en
Publisher: John Wiley & Sons
Release Date : 1998-11-20

Ethics And The Cpa written by Charles H. Calhoun and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-11-20 with Business & Economics categories.

"A society without truth--and the related quality of trust--willnot long endure." --from the Preface Ethics in corporate America has become a bottom-line issue.Scandals such as the junk bond debacle in the late '80s and therecent bankruptcy of Orange County, California, graphicallyillustrate just how devastating losses from corrupt businesspractices can be. Closing the rift between a company's public andprivate face, its avowed as opposed to actual behavior, is now morethan ever the concern of the accountant. Examining a firm's business records and practices has traditionallyplaced the accountant in the role of watchdog. And in a corporateworld where ethical ambivalence can complicate even the mostroutine business decision, a trusted accountant can guide a companytoward a revived sense of purpose, showing it how to live up to itsown expressed ethical standards--leading the way to new business,increased profits, and cost savings. Ethics and the CPA detailsjust how an accountant can assess a company's ethical health aspart of a rigorous accounting regimen--and institute correctivemeasures. The book begins by clearly defining the accountant's role in thearea of "ethical services," with specifics on establishing andperforming an audit on an ethics-based program for business,governmental, and not-for-profit entities. Issues such as thespecific knowledge, competencies, and attitudes essential to theprofessional providing ethical services are also discussed. The second part of the book takes the ethical pulse of thecontemporary business environment, analyzing some notable ethicalfailures in well-known companies as well as the range of regulatorydemands on CPAs, including the requirement for findingunethical/illegal behavior (SAS 82) and SEC oversightresponsibilities. Also included are the results of an ethics surveyreport on CPAs given to state CPA societies, regulatory bodies, andindustry. Finally, part three looks at the framework and issues surroundingdeveloping and leading an in-house ethics program, as well as theelements of an effective ethical program, developing an ethicaloversight committee, benchmarking an ethics program, marketingethical services, and the ethical challenges in the newmillennium. Ethics and the CPA is a practical handbook for the accountant onguiding one's clients toward an improved bottom line and financialstability--through impeccable conduct from the boardroom ondown. Ensuring your client's continued financial prosperity --with anin-house ethics program. Keeping a firm financially healthy has become more and more aquestion of monitoring its ethical pulse. Assessing the on-the-jobbehavior of managers and employees and how closely it measures upto their expressed codes of conduct has now become part of a CPA'soverall financial review function. And building an in-house ethicsprogram that both leads and inspires has become one of the keymeasures of an accountant's success. Ethics and the CPA describeshow to make "ethical services" part of the accounting regimen, withspecifics on establishing and performing an audit on anethics-based program for business, governmental, and not-for-profitentities. It also surveys the contemporary business environment,analyzing some notable ethical failures in well-known companies aswell as the host of regulatory demands on CPAs, including selectedlaws and regulations illustrating the range of compliance expectedin the United States. The book also provides the specifics ofsetting up an effective ethical program, developing an ethicaloversight committee, benchmarking an ethics program, marketingethical services, and the ethical challenges in the new millennium.The essential guidebook on how to incorporate ethical services intoan existing accounting practice, Ethics and the CPA showsaccountants how to make their clients' bottom line an ethical one.