The Routledge Handbook Of Accounting Ethics
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The Routledge Handbook Of Accounting Ethics
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Author : Eileen Z. Taylor
language : en
Publisher: Routledge
Release Date : 2020-12-29
The Routledge Handbook Of Accounting Ethics written by Eileen Z. Taylor and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-29 with Business & Economics categories.
The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.
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.
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.
Giving Voice To Values In Accounting
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Author : Tara J. Shawver
language : en
Publisher: Routledge
Release Date : 2018-10-11
Giving Voice To Values In Accounting written by Tara J. Shawver and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-11 with Business & Economics categories.
There has been much written on the importance of responsibility accounting and integrated reporting to ensure business accountability, but not on how to be a responsible accountant. As the accounting profession is built on the foundation of maintaining public trust, making the right decisions when faced with a challenging dilemma has a major impact on the long-term performance and perception of the firm as well as personal credibility. Accountants make judgement calls on a regular basis: they are privy to highly confidential information regarding their clients and their clients' businesses. Unethical earnings management practices can easily lead to falsifying records, but how does the accounting professional avoid succumbing to these practices when faced with other pressures? Giving Voice to Values in Accounting is the first book to explain the ethical dilemmas faced by accountants in their day-to-day work and to provide clear guidance for accounting students and professionals in navigating through these issues. The Giving Voice to Values (GVV) framework focuses on resolving ethical conflict by encouraging individuals to act on their values. This book provides accounting educators, coaches, trainers and professionals with both the impetus and the tools to easily implement the GVV offering into their own work, their organizations and in the classroom.
Accounting Ethics Education
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Author : Margarida M. Pinheiro
language : en
Publisher: Routledge
Release Date : 2020-11-04
Accounting Ethics Education written by Margarida M. Pinheiro and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-04 with Business & Economics categories.
Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on accounting ethics education, and it is an essential reference in the field. The subject of accounting ethics education is critical to foster ethical awareness that may prevent the way in which one acts or behaves, especially towards others. The point is that accounting education cannot exist without ethical education and accountants must be technically proficient and ethically sensible since ethical behavior is vital to the status and credibility of the accountancy profession. And this sensibility must be developed while the future professional is still cultivating his or her moral and intellectual structure within the school learning environment: character and practical reasoning are crucial because they include not only knowledge of rules and principles, and their correct application but also values and virtues. Examining multiple perspectives, Accounting Ethics Education: Teaching Virtues and Values advances the scholarly debate by providing cuttingedge and insightful research vital for all those interested and immersed in these matters. It begins with a historical perspective of accounting ethics education and continues by exploring challenges, opportunities and developments in the area. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.
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.
Routledge Handbook Of Environmental Accounting
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Author : Jan Bebbington
language : en
Publisher: Routledge
Release Date : 2021-03-30
Routledge Handbook Of Environmental Accounting written by Jan Bebbington and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-30 with Business & Economics categories.
This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.
Research Handbook On Accounting And Ethics
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Author : Marion Brivot
language : en
Publisher: Edward Elgar Publishing
Release Date : 2023-03-02
Research Handbook On Accounting And Ethics written by Marion Brivot and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-02 with Business & Economics categories.
This invigorating Research Handbook focuses on collective ethical issues facing the accounting profession as a whole, as well as the users of the services provided by accountants. Providing an overview of contemporary accounting and ethics issues around the world, it discusses the ethical considerations involved in accounting, including external and internal auditing, tax, forensic accounting, and governance, as well as new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives.
The Routledge Handbook Of Responsible Investment
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Author : Tessa Hebb
language : en
Publisher: Routledge
Release Date : 2015-08-11
The Routledge Handbook Of Responsible Investment written by Tessa Hebb and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-11 with Business & Economics categories.
The UN-supported Principles for Responsible Investment initiative has led to around a third of the world’s financial assets being managed with a commitment to invest in a way that considers environmental, social or governance (ESG) criteria. The responsible investment trend has increased dramatically since the global financial crisis, yet understanding of this field remains at an early stage. This handbook provides an atlas of current practice in the field of responsible investment. With a large global team of expert contributors, the book explores the impact of responsible investment on key financial actors ranging from mainstream asset managers to religious organizations. Offering students and researchers a comprehensive introduction to current scholarship and international structures in the expanding discipline of responsible investment, this handbook is vital reading across the fields of finance, economics and accounting.