The Routledge Handbook Of Accounting Ethics

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The Routledge Handbook of Accounting Ethics

Eileen Z. Taylor
The Routledge Handbook of Accounting Ethics Book PDF

Author : Eileen Z. Taylor
Publisher : Routledge
Page : 422 pages
File Size : 54,5 Mb
Release : 2020-12
Category : Business & Economics
ISBN : 0429490224

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The Routledge Handbook of Accounting Ethics by Eileen Z. Taylor Pdf

"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. As 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 accountant's and accountings' ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on from 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"--

The Routledge Handbook of Accounting Ethics

Eileen Z. Taylor,Paul F. Williams
The Routledge Handbook of Accounting Ethics Book PDF

Author : Eileen Z. Taylor,Paul F. Williams
Publisher : Routledge
Page : 511 pages
File Size : 46,5 Mb
Release : 2020-12-29
Category : Business & Economics
ISBN : 9780429954252

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The Routledge Handbook of Accounting Ethics by Eileen Z. Taylor,Paul F. Williams Pdf

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

Alberto J. Costa,Margarida M. Pinheiro
Accounting Ethics Education Book PDF

Author : Alberto J. Costa,Margarida M. Pinheiro
Publisher : Routledge
Page : 173 pages
File Size : 55,8 Mb
Release : 2021-06-03
Category : Business & Economics
ISBN : 9781000399868

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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.

The Routledge Handbook of Accounting Ethics

Eileen Z. Taylor,Paul F. Williams
The Routledge Handbook of Accounting Ethics Book PDF

Author : Eileen Z. Taylor,Paul F. Williams
Publisher : Unknown
Page : 0 pages
File Size : 42,9 Mb
Release : 2022-08
Category : Accountants
ISBN : 0367694867

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The Routledge Handbook of Accounting Ethics by Eileen Z. Taylor,Paul F. Williams Pdf

This comprehensive handbook provides a prestige reference volume for researchers interested in accounting and business ethics.

Accounting and Business Ethics

Ken McPhail,Diane Walters
Accounting and Business Ethics Book PDF

Author : Ken McPhail,Diane Walters
Publisher : Routledge
Page : 273 pages
File Size : 48,5 Mb
Release : 2009-06-02
Category : Business & Economics
ISBN : 9781134231669

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Accounting and Business Ethics by Ken McPhail,Diane Walters Pdf

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.

Accounting Ethics Education

Margarida M. Pinheiro,Alberto J. Costa
Accounting Ethics Education Book PDF

Author : Margarida M. Pinheiro,Alberto J. Costa
Publisher : Routledge
Page : 171 pages
File Size : 42,7 Mb
Release : 2020-11-04
Category : Business & Economics
ISBN : 9781000220513

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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.

Accounting Ethics

Ronald F. Duska,Brenda Shay Duska,Julie Anne Ragatz
Accounting Ethics Book PDF

Author : Ronald F. Duska,Brenda Shay Duska,Julie Anne Ragatz
Publisher : John Wiley & Sons
Page : 264 pages
File Size : 52,5 Mb
Release : 2011-04-08
Category : Business & Economics
ISBN : 9781444395891

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Accounting Ethics by Ronald F. Duska,Brenda Shay Duska,Julie Anne Ragatz Pdf

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

Research Handbook on Accounting and Ethics

Marion Brivot,Charles H. Cho
Research Handbook on Accounting and Ethics Book PDF

Author : Marion Brivot,Charles H. Cho
Publisher : Edward Elgar Publishing
Page : 399 pages
File Size : 55,8 Mb
Release : 2023-03-02
Category : Business & Economics
ISBN : 9781800881020

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Research Handbook on Accounting and Ethics by Marion Brivot,Charles H. Cho Pdf

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.

Ethical Issues in Accounting

John Blake,Catherine Gowthorpe
Ethical Issues in Accounting Book PDF

Author : John Blake,Catherine Gowthorpe
Publisher : Routledge
Page : 200 pages
File Size : 42,5 Mb
Release : 2005-06-20
Category : Philosophy
ISBN : 9781134694501

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Ethical Issues in Accounting by John Blake,Catherine Gowthorpe Pdf

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.

Giving Voice to Values in Accounting

Tara J. Shawver,William F. Miller
Giving Voice to Values in Accounting Book PDF

Author : Tara J. Shawver,William F. Miller
Publisher : Routledge
Page : 96 pages
File Size : 41,7 Mb
Release : 2018-10-11
Category : Business & Economics
ISBN : 9781351107471

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Giving Voice to Values in Accounting by Tara J. Shawver,William F. Miller Pdf

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.

The Routledge Handbook of Accounting Information Systems

Erik Strauss,Martin Quinn
The Routledge Handbook of Accounting Information Systems Book PDF

Author : Erik Strauss,Martin Quinn
Publisher : Taylor & Francis
Page : 454 pages
File Size : 43,6 Mb
Release : 2022-11-25
Category : Business & Economics
ISBN : 9781000777055

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The Routledge Handbook of Accounting Information Systems by Erik Strauss,Martin Quinn Pdf

The Routledge Handbook of Accounting Information Systems is a prestige reference work offering a comprehensive overview of the state of current knowledge and emerging scholarship in the discipline of AIS. The pace of technological-driven change is rapid, and this revised edition provides a deeper focus on the technical underpinnings and organisational consequences of accounting information systems. It has been updated to capture the changes in technology since the previous edition. It now includes chapters and scholarly thought on artificial intelligence, predictive analytics and data visualisation, among others. Contributions from an international cast of authors provide a balanced overview of established and developing themes, identifying issues and discussing relevant debates. The chapters are analytical and engaging. Many chapters include cases or examples, and some provide additional resources for readers. The chapters also provide a reflection on where the research agenda is likely to advance in the future. This is a complete and indispensable guide for students and researchers in accounting and accounting information systems, academics and students seeking convenient access to an unfamiliar area, as well as established researchers seeking a single repository on the current debates and literature in the field.

Routledge Handbook of Environmental Accounting

Jan Bebbington,Carlos Larrinaga,Brendan O'Dwyer,Ian Thomson
Routledge Handbook of Environmental Accounting Book PDF

Author : Jan Bebbington,Carlos Larrinaga,Brendan O'Dwyer,Ian Thomson
Publisher : Routledge
Page : 544 pages
File Size : 48,5 Mb
Release : 2021-03-30
Category : Business & Economics
ISBN : 9780429620959

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Routledge Handbook of Environmental Accounting by Jan Bebbington,Carlos Larrinaga,Brendan O'Dwyer,Ian Thomson Pdf

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.

The Routledge Handbook of Accounting in Asia

Zhijun Lin
The Routledge Handbook of Accounting in Asia Book PDF

Author : Zhijun Lin
Publisher : Routledge
Page : 314 pages
File Size : 52,6 Mb
Release : 2017-08-16
Category : Business & Economics
ISBN : 9781317281283

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The Routledge Handbook of Accounting in Asia by Zhijun Lin Pdf

As the centre of world economic development has shifted towards Asia over the last two decades, many Asian countries have witnessed rapid growth in economic and business operations. In light of these recent changes, accounting has played a significant role in assisting economic transition and advancement in Asian countries. However, although the general trend over recent decades towards convergence in financial reporting standards and practices has dramatically improved the comparability of accounting information, considerable variances remain in practices between countries. This Handbook therefore provides an up-to-date review of contemporary accountancy across Asia, illustrating how standards have been reshaped to accommodate the needs of economic and social trends. As well as providing an overview of standards in the larger Asian economies of China, India and Japan, contributions to the Handbook also include studies of countries such as Sri Lanka, Nepal, Cambodia and Mongolia. In particular, this Handbook analyses: financial accounting and reporting management accounting auditing and accounting professionalization governmental and public-sector accounting accounting education accounting development in Asian emerging economies The Routledge Handbook of Accounting in Asia offers students, academics, regulators and practitioners an essential reference guide to the current scholarship and practice in the field of accountancy in Asia. It will be a useful resource in particular for students of accountancy, business studies and Asian studies.

The Routledge Companion to Critical Accounting

Robin Roslender
The Routledge Companion to Critical Accounting Book PDF

Author : Robin Roslender
Publisher : Routledge
Page : 476 pages
File Size : 50,8 Mb
Release : 2017-09-11
Category : Business & Economics
ISBN : 9781317686736

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The Routledge Companion to Critical Accounting by Robin Roslender Pdf

The field of critical accounting has expanded rapidly since its inception and has become recognised?as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.

Handbook of Accounting, Accountability and Governance

Garry D. Carnegie,Christopher J. Napier
Handbook of Accounting Accountability and Governance Book PDF

Author : Garry D. Carnegie,Christopher J. Napier
Publisher : Edward Elgar Publishing
Page : 525 pages
File Size : 43,6 Mb
Release : 2023-10-12
Category : Business & Economics
ISBN : 9781800886544

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Handbook of Accounting, Accountability and Governance by Garry D. Carnegie,Christopher J. Napier Pdf

This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.