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 : 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.
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.
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 to accounting, 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. Includes a decision model which guides students through the process of ethical decision making. Emphasizes the individual accountant’s decision making on both technical and ethical matters. Provides a focus on technical competencies and teaches students how to apply their knowledge through the provision of exercises and cases. Author team includes a blend of skills and experience: a philosopher, an accountant and an expert in business ethics. Strong pedagogical framework that includes study questions, review lists of chapter ‘take-ways’, and review checklists of key ideas. Provides an international perspective on fraud issues.
Research On Professional Responsibility And Ethics In Accounting
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Author : Cynthia Jeffrey
language : en
Publisher: Emerald Group Publishing
Release Date : 2010-01-20
Research On Professional Responsibility And Ethics In Accounting written by Cynthia Jeffrey and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-20 with Philosophy categories.
Presents the research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. This title features articles on a broad range of important topics, including professionalism, social responsibility, ethical judgment, and accountability.
Background Issues To Ethics In Accounting
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Author : Kabiru Isa Dandago
language : en
Publisher:
Release Date : 2003
Background Issues To Ethics In Accounting written by Kabiru Isa Dandago and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Accountants categories.
Ethical Issues In The Practice Of Accounting
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Author : W. Steve Albrecht
language : en
Publisher: South-Western Pub
Release Date : 1992
Ethical Issues In The Practice Of Accounting written by W. Steve Albrecht and has been published by South-Western Pub this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
Accounting Ethics Education
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Author : Alberto J. Costa
language : en
Publisher: Routledge
Release Date : 2021-06-03
Accounting Ethics Education written by Alberto J. Costa and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-03 with Business & Economics categories.
Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical dilemmas) are crucial. Accounting education is best performed by the accountant’s adherence to the principles of the accounting profession and by individuals and firms following the appropriate rules, act according to the codes of conduct adopted by their profession, exercise clear judgment whenever they address financial transactions and consider/assess the state of a given business. Accounting Ethics Education: Making Ethics Real gathers a diversity of contributions from invited well-known experts and other specialists. It promotes comprehensive reflection around key trends, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field. In the performance of accounting tasks, the accountant should be educated and supported in the skills development and habit formation to solve accounting problems, recognize moral issues and resolve ethical dilemmas that will be encountered in their special tasks. Also, this book provides a moral map for identifying and acting on values when difficult situations arise. Examining multiple perspectives, the book improves the scholarly debate by providing cutting-edge and insightful research vital for all those interested and immersed in these matters. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.