Ethics In Accounting A Decision Making Approach

Author : Gordon Klein
Publisher : Wiley Global Education
Page : 352 pages
File Size : 40,9 Mb
Release : 2015-12-17
Category : Business & Economics
ISBN : 9781118939031

Get Book

Ethics in Accounting: A Decision-Making Approach by Gordon Klein Pdf

This book provides a comprehensive, authoritative, and thought-provoking examination of the ethical issues encountered by accountants working in the industry, public practice, nonprofit service, and government. Gordon Klein’s, Ethics in Accounting: A Decision-Making Approach, helps students understand all topics commonly prescribed by state Boards of Accountancy regarding ethics literacy. Ethics in Accounting can be utilized in either a one-term or two-term course in Accounting Ethics. A contemporary focus immerses readers in real world ethical questions with recent trending topics such as celebrity privacy, basketball point-shaving, auditor inside trading, and online dating. Woven into chapters are tax-related issues that address fraud, cheating, confidentiality, contingent fees and auditor independence. Duties arising in more commonplace roles as internal auditors, external auditors, and tax practitioners are, of course, examined as well.

Author : Iris Stuart,Bruce Stuart,Lars J. T. Pedersen
Publisher : Wiley Global Education
Page : 312 pages
File Size : 43,9 Mb
Release : 2014-09-23
Category : Business & Economics
ISBN : 9781118880197

Get Book

Accounting Ethics by Iris Stuart,Bruce Stuart,Lars J. T. Pedersen Pdf

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 : Ronald F. Duska,Brenda Shay Duska,Kenneth Wm. Kury
Publisher : John Wiley & Sons
Page : 252 pages
File Size : 48,5 Mb
Release : 2018-11-28
Category : Business & Economics
ISBN : 9781119118787

Get Book

Accounting Ethics by Ronald F. Duska,Brenda Shay Duska,Kenneth Wm. Kury Pdf

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 : Alberto J. Costa,Margarida M. Pinheiro
Publisher : Routledge
Page : 173 pages
File Size : 45,8 Mb
Release : 2021-06-03
Category : Business & Economics
ISBN : 9781000399868

Get Book

Accounting Ethics Education by Alberto J. Costa,Margarida M. Pinheiro Pdf

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.

Author : Mintz
Publisher : McGraw Hill
Page : 626 pages
File Size : 54,5 Mb
Release : 2016-04-16
Category : Business & Economics
ISBN : 9780077185466

Get Book

E-book: Ethical Obligations and Decision-Making in Accounting: Text and Cases by Mintz Pdf

E-book: Ethical Obligations and Decision-Making in Accounting: Text and Cases

Author : Ronald F. Duska
Publisher : Springer Science & Business Media
Page : 277 pages
File Size : 53,7 Mb
Release : 2007-01-15
Category : Philosophy
ISBN : 9781402049842

Get Book

Contemporary Reflections on Business Ethics by Ronald F. Duska Pdf

Over 30 years Ronald F. Duska has established himself as one of the leading scholars in business ethics. This book presents Duska’s articles the years on ethics, business ethics, teaching ethics, agency theory, postmodernism, employee rights, and ethics in accounting and the financial services industry. These reflect his underlying philosophical concerns and their application to real-world challenges — a method that might be called an Aristotelian common-sense approach to ethical decision making.

Author : Margarida M. Pinheiro,Alberto J. Costa
Publisher : Routledge
Page : 171 pages
File Size : 54,6 Mb
Release : 2020-11-04
Category : Business & Economics
ISBN : 9781000220513

Get Book

Accounting Ethics Education by Margarida M. Pinheiro,Alberto J. Costa Pdf

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 : Cynthia Jeffrey
Publisher : Elsevier
Page : 253 pages
File Size : 48,5 Mb
Release : 2004-09-17
Category : Business & Economics
ISBN : 9780762311255

Get Book

Research on Professional Responsibility and Ethics in Accounting by Cynthia Jeffrey Pdf

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 : Eileen Doyle
Publisher : Unknown
Page : 0 pages
File Size : 53,6 Mb
Release : 1998
Category : Accounting
ISBN : OCLC:1418964690

Get Book

Ethical Dilemmas in Accounting by Eileen Doyle Pdf

Author : Oncioiu, Ionica
Publisher : IGI Global
Page : 308 pages
File Size : 46,7 Mb
Release : 2017-12-15
Category : Business & Economics
ISBN : 9781522537748

Get Book

Ethics and Decision-Making for Sustainable Business Practices by Oncioiu, Ionica Pdf

Alongside increasing demands for transparency and accountability, business governance is transforming due to decades of economic turmoil, regulatory reform, and technological change. There is now a holistic approach to this concept, as it is no longer just about running companies and organization efficiently. Ethics and Decision-Making for Sustainable Business Practices is a critical scholarly resource that examines issues of sustainability, ethics, governance, and cultural influence in the business world. Featuring coverage on a broad range of topics such as entrepreneurship, cost management, environmental business, and cultural diversity, this book is geared towards managers, leaders, researchers, and organizations interested in the integration of sustainable business practices.

Author : Philip G. Cottell,Terry M. Perlin
Publisher : Praeger
Page : 0 pages
File Size : 44,5 Mb
Release : 1990-06-22
Category : Business & Economics
ISBN : 9780899304014

Get Book

Accounting Ethics by Philip G. Cottell,Terry M. Perlin Pdf

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.

Author : Steven M. Mintz,Roselyn E. Morris
Publisher : Unknown
Page : 287 pages
File Size : 47,6 Mb
Release : 2008
Category : Accountants
ISBN : 0071259333

Get Book

Ethical Obligations and Decision Making in Accounting by Steven M. Mintz,Roselyn E. Morris Pdf

Ethical Obligations and Decision-Making in Accounting gives students a robust ethical framework that is crucial for accountants in the post-Enron era. Incorporating the principles of the AICPA code and other systems of ethics, Mintz and Morris show accounting students how a commitment to ethics can enable accounting professionals to meet their ethical obligations both to investors and creditors. No other book so comprehensively examines the elements of the financial reporting system - including the ethics of the internal control environment and the effectiveness of board of director and audit committee oversight - that determine the ethical standard of the accounting process.

Author : O. C. Ferrell
Publisher : Unknown
Page : 196 pages
File Size : 47,7 Mb
Release : 1990-12
Category : Business & Economics
ISBN : 0395554225

Get Book

Business Ethics by O. C. Ferrell Pdf

Author : Howard J. Levine
Publisher : Unknown
Page : 208 pages
File Size : 43,7 Mb
Release : 2021-12
Category : Business & Economics
ISBN : 1733259554

Get Book

Accounting Ethics by Howard J. Levine Pdf

Written by a CPA with extensive real-world experience, the book includes:¿a summary of each ethical issue, with real-world problems relating to the topics discussed;¿cases that illustrate how others behaved when faced with an ethical dilemma;¿ethical standards for public and private accountants;¿a discussion of ethics in tax practice; ¿a review of California laws and regulations;¿end-of-chapter questions and cases to clarify and reinforce concepts;¿AND MUCH MORE

Author : Philip G. Cottell,Terry M. Perlin
Publisher : Praeger
Page : 0 pages
File Size : 53,7 Mb
Release : 1990-06-22
Category : Business & Economics
ISBN : 9780899304014

Get Book

Accounting Ethics by Philip G. Cottell,Terry M. Perlin Pdf

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.