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Author : James H. Sellers
Publisher :
ISBN 13 :
Total Pages : 90 pages
Book Rating : 4.0/5 ( download)
Download or read book Accounting Student Perceptions of Business and Professional Ethics written by James H. Sellers and published by . This book was released on 1981 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Yi-Hui Ho
Publisher :
ISBN 13 :
Total Pages : 528 pages
Book Rating : 4.:/5 (319 download)
Download or read book Undergraduate Accounting Students' Perceptions of Accounting Ethics written by Yi-Hui Ho and published by . This book was released on 2007 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ken McPhail
Publisher : Routledge
ISBN 13 : 1134231679
Total Pages : 240 pages
Book Rating : 4.1/5 (342 download)
Download or read book Accounting and Business Ethics written by Ken McPhail and published by Routledge. This book was released on 2009-06-02 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : J. Edward Ketz
Publisher : Taylor & Francis US
ISBN 13 : 9780415350815
Total Pages : 464 pages
Book Rating : 4.3/5 (58 download)
Download or read book Accounting Ethics: Empirical studies of accounting ethics written by J. Edward Ketz and published by Taylor & Francis US. This book was released on 2005-12-15 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: For years accounting ethics has been viewed as an unimportant adjunct of academic and professional accounting. However, the economic scandals of the early twenty-first century have dramatically nullified this characterisation, with the ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns raising questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. Presenting important papers that reassess these theories, research studies and professional practices in the field of accounting ethics, this collection scrutinizes the body of knowledge that did not protect the investing public, and examines the current crisis in the creditability of financial reports.
Author : Cynthia Jeffrey
Publisher : Emerald Group Publishing
ISBN 13 : 1848553765
Total Pages : 188 pages
Book Rating : 4.8/5 (485 download)
Download or read book Research on Professional Responsibility and Ethics in Accounting written by Cynthia Jeffrey and published by Emerald Group Publishing. This book was released on 2008-12-15 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: High-quality research and case studies that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. This series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability.
Author : Ken McPhail
Publisher : Routledge
ISBN 13 : 1134231660
Total Pages : 273 pages
Book Rating : 4.1/5 (342 download)
Download or read book Accounting and Business Ethics written by Ken McPhail and published by Routledge. This book was released on 2009-06-02 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Patrick Thomas Kelly
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (119 download)
Download or read book An Examination of the Moral Reasoning of Accounting Students written by Patrick Thomas Kelly and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this dissertation is to examine the moral reasoning of accounting students. Since the 1980s, there has been an ongoing interest in ethics coverage in accounting education programs. Both practitioners and educators have recognized the importance of having ethical students enter the profession. The recent challenges to the accounting profession, including the Enron bankruptcy and Arthur Andersen indictment and conviction, reinforce the requirement that accountants must adhere to the highest ethical standards. This study contributes to the accounting literature by assessing accounting students' general and accounting context specific moral reasoning abilities at the start and the end of an accounting program at an Eastern state university. In addition to these two measures of moral reasoning ability, other factors related to student ethical development are also examined, including student personal values, student perceptions of the ethical climate at their university, ethics education, and political orientation. The results indicate that there was not a significant difference in general or accounting context specific moral reasoning ability for graduating accounting students when compared to students at the beginning of the accounting program at this university. Contrary to expectations, the accounting context specific moral reasoning ability of graduating business students was higher at a marginal level of significance when compared to graduating accounting students. The results also indicate that accounting students' personal values and ethical climate perceptions may help explain their moral reasoning. These findings have implications for educators regarding program and curriculum design, as well as improving the instructional program. This study also provides implications for practitioners relating to those entering the profession and suggestions regarding how educators and practitioners can support each other in ethically preparing accounting students for their demanding profession.
Author : Margarida M. Pinheiro
Publisher : Routledge
ISBN 13 : 1000220516
Total Pages : 171 pages
Book Rating : 4.0/5 (2 download)
Download or read book Accounting Ethics Education written by Margarida M. Pinheiro and published by Routledge. This book was released on 2020-11-04 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Ronald F. Duska
Publisher : John Wiley & Sons
ISBN 13 : 1119118808
Total Pages : 252 pages
Book Rating : 4.1/5 (191 download)
Download or read book Accounting Ethics written by Ronald F. Duska and published by John Wiley & Sons. This book was released on 2018-09-19 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Steven Mintz
Publisher : Springer Science & Business Media
ISBN 13 : 9400770820
Total Pages : 284 pages
Book Rating : 4.4/5 (7 download)
Download or read book Accounting for the Public Interest written by Steven Mintz and published by Springer Science & Business Media. This book was released on 2013-10-04 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Tara Shawver
Publisher : Routledge
ISBN 13 : 135110747X
Total Pages : 120 pages
Book Rating : 4.3/5 (511 download)
Download or read book Giving Voice to Values in Accounting written by Tara Shawver and published by Routledge. This book was released on 2018-10-11 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Margarida M. Pinheiro
Publisher : Routledge
ISBN 13 : 1000220451
Total Pages : 182 pages
Book Rating : 4.0/5 (2 download)
Download or read book Accounting Ethics Education written by Margarida M. Pinheiro and published by Routledge. This book was released on 2020-11-04 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : John Blake
Publisher : Routledge
ISBN 13 : 1134694512
Total Pages : 225 pages
Book Rating : 4.1/5 (346 download)
Download or read book Ethical Issues in Accounting written by John Blake and published by Routledge. This book was released on 2005-06-20 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Emerald Group Publishing Limited
Publisher : Emerald Group Publishing
ISBN 13 : 1785608665
Total Pages : 217 pages
Book Rating : 4.7/5 (856 download)
Download or read book New Perspectives in Accounting Ethics written by Emerald Group Publishing Limited and published by Emerald Group Publishing. This book was released on 2015-11-05 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: New Perspectives in Accounting Ethics is a unique collection of articles that represent the very highest level of scholarship and identifies emerging themes in the field. These include the following: - Accounting and Sustainability - Corporate Social Responsibility - Whistleblowing
Author : Bill N. Schwartz
Publisher : JAI Press Incorporated
ISBN 13 : 9780762309009
Total Pages : 310 pages
Book Rating : 4.3/5 (9 download)
Download or read book Research on Accounting Ethics written by Bill N. Schwartz and published by JAI Press Incorporated. This book was released on 2002-11-13 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: The eighth volume of "Research on Accounting Ethics" addresses a wide range of issues including faculty perceptions on the inclusion of business ethics in the curriculum and the importance of context in investigating auditors' moral abilities.
Author : Wankel, Charles
Publisher : IGI Global
ISBN 13 : 1613505116
Total Pages : 751 pages
Book Rating : 4.6/5 (135 download)
Download or read book Handbook of Research on Teaching Ethics in Business and Management Education written by Wankel, Charles and published by IGI Global. This book was released on 2011-12-31 with total page 751 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is an examination of the inattention of business schools to moral education, addressing lessons learned from the most recent business corruption scandals and financial crises, and also questioning what we're teaching now and what should be considering in educating future business leaders to cope with the challenges of leading with integrity in the global environment"--Provided by publisher.
Author : Alberto J. Costa
Publisher : Routledge
ISBN 13 : 1000399869
Total Pages : 173 pages
Book Rating : 4.0/5 (3 download)
Download or read book Accounting Ethics Education written by Alberto J. Costa and published by Routledge. This book was released on 2021-06-03 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
