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Author: Louise Kretzschmar
Publisher: Oxford University Press, USA
ISBN: 9780190737535
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
"Ethics for Accountants and Auditors offers an introduction to ethical value systems and ethical theories that are relevant to the accounting and auditing profession. The text combines theory and practical application to equip students and practitioners with the tools to deal with various ethical dilemmas. The book is suited for graduate and postgraduate teaching, managerial training and the ethical orientation of members of accounting and auditing professional associations."--Publisher's description.
Author: Louise Kretzschmar
Publisher: Oxford University Press, USA
ISBN: 9780190737535
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
"Ethics for Accountants and Auditors offers an introduction to ethical value systems and ethical theories that are relevant to the accounting and auditing profession. The text combines theory and practical application to equip students and practitioners with the tools to deal with various ethical dilemmas. The book is suited for graduate and postgraduate teaching, managerial training and the ethical orientation of members of accounting and auditing professional associations."--Publisher's description.
Author:
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 0
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Book Description
Author: Deon Rossouw
Publisher: Oxford University Press, USA
ISBN:
Category : Business & Economics
Languages : en
Pages : 260
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Book Description
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.
Author: Ronald F. Duska
Publisher: John Wiley & Sons
ISBN: 1444395890
Category : Business & Economics
Languages : en
Pages : 264
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Book Description
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
Author: Eileen Z. Taylor
Publisher: Routledge
ISBN: 0429954255
Category : Business & Economics
Languages : en
Pages : 511
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Book Description
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.
Author: International Federation of Accountants
Publisher:
ISBN: 9781887464284
Category : Accountants
Languages : en
Pages : 55
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Book Description
Author: Iris Stuart
Publisher: John Wiley & Sons
ISBN: 1118542401
Category : Business & Economics
Languages : en
Pages : 323
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Book Description
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.
Author: Gordon Klein
Publisher: Wiley Global Education
ISBN: 1118939034
Category : Business & Economics
Languages : en
Pages : 355
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Book Description
ETHICS in ACCOUNTING Did you Know? This book is available as a Wiley E-Text. The Wiley E-Text is a complete digital version of the text that makes time spent studying more efficient. Course materials can be accessed on a desktop, laptop, or mobile device—so that learning can take place anytime, anywhere. A more affordable alternative to traditional print, the Wiley E-Text creates a flexible user experience: ✓ Access on-the-go ✓ Search across content ✓ Highlight and take notes ✓ Save money! The Wiley E-Text can be purchased in the following ways: Via your campus bookstore: Wiley E-Text: Powered by VitalSource® ISBN 978-1-118-93904-8 Directly from: www.wiley.com/college/klein
Author: Matthew Gill
Publisher: OUP Oxford
ISBN: 0191615862
Category : Business & Economics
Languages : en
Pages : 208
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Book Description
Accounting is the language of business, increasingly standardized across the world through powerful global corporations: a technical skill used to reach the correct, unquestionable answer. Yet, as recent corporate scandals have shown, a whole range of financial professionals (auditors, bankers, analysts, company directors) can collectively fail to question dubious actions. How can this be possible? To understand such failures, this book explores how accountants construct the technical knowledge they deem relevant to decision-making. In doing so, it not only offers a new way to understand deviance and scandals, but also suggests a reappraisal of accounting knowledge which has important implications for everyday commercial life. The book's findings are based on interviews with chartered accountants working in the largest accountancy practices in London. The interviews reveal that although accounting decisions seem clear after they have been made, the process of making them is contested and opaque. Yet accountants nonetheless tend to describe their work as if it were straightforward and technical. Accountants' Truth digs beneath the surface to explore how accountants actually construct knowledge, and draws out the implications of that process with respect to issues such as professionalism, performance, transparency, and ethics. This important book concludes that accountants' technical discourse undermines their ethical reasoning by obscuring the ways in which accounting decisions must be thought through in practice. Accountants with particular ethical perspectives more readily understand and construct particular types of knowledge, so the two issues of knowledge and of ethics are inseparable. Increasingly technical accounting rules can therefore counterproductive. Instead, our best approach to avoiding future scandals is to redefine and reinvigorate professional ethics in the financial world.
Author: Tom Campbell
Publisher: ANU E Press
ISBN: 1920942262
Category : Philosophy
Languages : en
Pages : 368
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Book Description
Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education.
