Ethical Issues In Accounting
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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.
Accounting Ethics
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Author : Ronald F. Duska
language : en
Publisher: John Wiley & Sons
Release Date : 2018-11-28
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 2018-11-28 with Business & Economics categories.
A trusted resource on the complex ethical questions that define the accounting profession An accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.
The Ethical Organisation
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Author : Alan Kitson
language : en
Publisher:
Release Date : 1996
The Ethical Organisation written by Alan Kitson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business ethics categories.
This new textbook is the first to address the needs of students of business ethics and strategic management, as well as practising managers interested in analysing and responding to the many ethical challenges facing modern organisations. Business ethics is a fashionable growth area and The Ethical Organisation employs a rigorous approach to the analysis of difficult issues and problems through an exposition and application of applied ethical theories. It incorporates recent papers and European case studies from the field of business ethics and concludes with a discussion of ethics and the individual manager.
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 Ethics
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Author : Iris Stuart
language : en
Publisher: John Wiley & Sons
Release Date : 2014-11-03
Accounting Ethics written by Iris Stuart 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 2014-11-03 with Business & Economics categories.
Balancing both technical proficiency and ethical sensibility, Accounting Ethics provides a decision model approach throughout, aiding both student comprehension and supporting the instructor in emphasizing the key elements of the decision process that shapes the technically and ethically competent professional accountant.
Ethical Issues In The Context Of Earnings Management
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Author : Philip Heinz
language : en
Publisher: Nova Science Publishers
Release Date : 2014
Ethical Issues In The Context Of Earnings Management written by Philip Heinz and has been published by Nova Science Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Earnings management categories.
Ethical issues in the context of earnings management have been increasingly recognized as an important and controversial topic in accounting research. Prior literature has largely focused on this topic in Anglo-American countries. This research monograph focuses specifically on Germany, a country in which ethical issues in accounting have not been rigorously examined. Based on an evaluation of prior research, the monograph provides some theoretical and methodological suggestions to guide research on the controversial topics of accountants' professional judgments and earnings management. Further, the influence of two relevant personality variables on professional accountants' ethical judgments on earnings management is examined. The two personality variables selected, namely Construal of Self and Regulatory Focus Theory, provide sharper insights into accountants' judgments at individual levels. This book also examines "holier-than-thou" perception bias among professional accountants and accounting students. "Holier-than-thou" perception bias refers to individuals perceiving themselves as being more ethical than their peers. This bias is an important issue in accounting contexts because it may foster an unethical organizational culture. Finally, the research monograph examines accountants' judgments on whistle-blowing in the context of earnings management. Whistle-blowing as an internal control mechanism is useful in revealing illegal, immoral, or illegitimate practices such as earnings management. This research monograph contributes to accounting research by examining these ethical issues from various perspectives and by providing holistic insights incorporating literature from multiple disciplines such as history, sociology, psychology, and philosophy. The findings of this research monograph have implications for accounting ethics research, accounting firms, and accounting education. The findings also have implications for convergence in accounting and may be of interest for global standard-setters such as the International Ethics Standards Board for Accountants (IESBA) and the International Accounting Education Standards Board (IAESB).
Accounting Ethics
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Author : Philip G. Cottell
language : en
Publisher: Praeger
Release Date : 1990-06-22
Accounting Ethics written by Philip G. Cottell and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990-06-22 with Business & Economics categories.
Written for professional and aspiring accountants, this book addresses the specific ethical issues that accountants are often obliged to resolve in the context of their work. The authors, an accountant and an ethicist, take a case-based, pragmatic approach to the subject, examining real life dilemmas often faced in the practice of accountancy. Each chapter investigates a specific issue, such as whistle-blowing or the implications of independence, and includes several case studies that put the theoretical analysis into practical perspective. Throughout, Cottell and Perlin seek to go beyond the codes of professional behavior to confront the subtle personal, corporate, and governmental pressures that make ethical decision making difficult. In an era in which accountants have been tried publicly for aiding in corporate fraud, Accounting Ethics provides a careful and welcome exploration of the moral issues faced almost daily by professionals in the field. Following an introductory chapter that raises fundamental questions about accountability, the authors analyze and interpret the three different systems from which ethical considerations are born--deontologism, utilitarianism, and ethical realism. Subsequent chapters examine particular types of conflicts. Among the topics that receive extended treatment are moral conflicts within the firm, the issue of independence, whistle-blowing as an option, legal requirements and ethical duties, difficulties in relationships among professionals, questions of sexual difference and discrimination, and accounting's responsibility to society. Specialized jargon is kept to a minimum, making this an excellent resource for anyone practicing or considering a career in the accounting profession.
Cima Official Exam Practice Kit Test Of Professional Competence In Management Accounting
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Author : Geoffrey Little
language : en
Publisher: Elsevier
Release Date : 2008-05-29
Cima Official Exam Practice Kit Test Of Professional Competence In Management Accounting written by Geoffrey Little and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-05-29 with Business & Economics categories.
HELPING YOU TO PREPARE WITH CONFIDENCE, AVOID PITFALLS AND PASS FIRST TIME Supplementing the Official CIMA Learning Systems and Revision Cards the CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer, it is ideal for independent study or tutored revision course, helping you prepare with confidence and pass first time. The CIMA Exam Practice Kit includes: . Exam level questions with type and weighting to match the format of the exam . Fully worked model answers . Access to CIMA Official Q&As from May and November 2007 . Summaries of key theory . Designed to follow the structure of the Official Learning Systems and CIMA's Learning Outcomes OFFICIALLY ENDORSED BY CIMA AND WRITTEN BY LEADING CIMA TUTORS, THE EXAM PRACTICE KITS PROVIDE A VALUABLE INSIGHT ON HOW TO SCORE TOP MARKS * Analysis of cases 2003-2006 * Step-by-Step approach to taking the TOPCIMA exam * Includes May 2006 Q&A * Analysis of the TOPCIMA matrix
Accounting Ethics Theories Of Accounting Ethics And Their Dissemination
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Author : J. Edward Ketz
language : en
Publisher: Taylor & Francis
Release Date : 2006
Accounting Ethics Theories Of Accounting Ethics And Their Dissemination written by J. Edward Ketz and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
The ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns has raised questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. This research collection includes important papers from key journals and books that reassess theories, research studies, and professional practices in the field of accounting ethics. In addition to examining the current crisis in the creditability of financial reports, many of the papers here work toward developing a body of knowledge that will protect the investing public in the future.