Ethics In Accounting A Decision Making Approach

  ethics in accounting a decision making approach: Ethics in Accounting Gordon Klein, 2015-12-17 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
  ethics in accounting a decision making approach: Accounting Ethics Ronald F. Duska, Brenda Shay Duska, Kenneth Wm. Kury, 2018-11-28 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.
  ethics in accounting a decision making approach: Accounting Ethics Iris Stuart, Bruce Stuart, Lars J. T. Pedersen, 2014-09-23 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.
  ethics in accounting a decision making approach: Accountants' Truth Matthew Gill, 2009-06-25 Accounting is the language of business, increasingly standardized across the world through powerful global firms. This ethnographic study shows how decisions and judgements are actually reached, exploring the links between technical knowledge, professional judgement, and ethics.
  ethics in accounting a decision making approach: Research Methods in Accounting Malcolm Smith, 2003-05-27 Providing a clear and concise overview of the conduct of applied research studies in accounting, Malcolm Smith presents the principal building blocks of how to implement research in accounting and related fields.
  ethics in accounting a decision making approach: Accounting Ethics Philip G. Cottell, Terry M. Perlin, 1990-06-22 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.
  ethics in accounting a decision making approach: Ethics and Decision-Making for Sustainable Business Practices Oncioiu, Ionica, 2017-12-15 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.
  ethics in accounting a decision making approach: Contemporary Reflections on Business Ethics Ronald F. Duska, 2007-01-15 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.
  ethics in accounting a decision making approach: Management Accounting in Public Service Decision Making Malcolm J. Prowle, 2020-12-28 Radical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and “leading-edge” guide to the topic. Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management. A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management.
  ethics in accounting a decision making approach: Research on Professional Responsibility and Ethics in Accounting Cynthia Jeffrey, 2004-09-17 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.
  ethics in accounting a decision making approach: Ethical Obligations and Decision-Making in Accounting Executive Director Steven Mintz, Roselyn Morris, 2010-10-07
  ethics in accounting a decision making approach: Accounting and Business Ethics Ken McPhail, Diane Walters, 2009-06-02 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.
  ethics in accounting a decision making approach: Life and Death Decision Making Baruch A. Brody, 1988 Integrating theory with case studies, this book examines the practical application of moral theory in clinical decision-making through 40 composite cases based on actual clinical experience. Complex, realistic, and challenging, these examples contain the multiplicity of factors faced in clinical crises, making this a superb exploration of the ways in which theory relates to actual life-or-death situations.
  ethics in accounting a decision making approach: Obstacles to Ethical Decision-Making Patricia H. Werhane, Laura Pincus Hartman, Crina Archer, Elaine E. Englehardt, Michael S. Pritchard, 2013-02-14 In commerce, many moral failures are due to narrow mindsets that preclude taking into account the moral dimensions of a decision or action. In turn, sometimes these mindsets are caused by failing to question managerial decisions from a moral point of view, because of a perceived authority of management. In the 1960s, Stanley Milgram conducted controversial experiments to investigate just how far obedience to an authority figure could subvert his subjects' moral beliefs. In this thought-provoking work, the authors examine the prevalence of narrow mental models and the phenomenon of obedience to an authority to analyse and understand the challenges which business professionals encounter in making ethical decisions. Obstacles to Ethical Decision-Making proposes processes - including collaborative input and critique - by which individuals may reduce or overcome these challenges. It provides decision-makers at all levels in an organisation with the means to place ethical considerations at the heart of managerial decision-making.
  ethics in accounting a decision making approach: Business Ethics Gael McDonald, 2015 'Business Ethics' introduces students to ethical issues and decision-making in a variety of contemporary contexts. The book addresses corporate social responsibility, stakeholder management and sustainability. It develops an awareness of the many ways in which ethical considerations can manifest in commercial domains, thereby helping prepare students for their professional careers.
  ethics in accounting a decision making approach: Ethics for Managers Joseph Gilbert, 2016-06-10 Ethics for Managers introduces students to the philosophical underpinnings of business ethics and translates this theory into practical terms, demonstrating the moral implications of the decisions managers make. This edition features new material on global ethics, the financial downturn, and ethical sustainability. New, student-friendly features include: Learning objectives at the beginning of each chapter, which provide a roadmap to what is covered and how to use it. Cases that demonstrate real-world scenarios, allowing readers to grapple with real moral ambiguity. Discussion questions at the end of each chapter, which challenge students to see different moral perspectives and to practice good decision-making. A new chapter on international business ethics. Students of business ethics courses will find this compact, well-organized text a useful tool to understand ethics in the digital age.
  ethics in accounting a decision making approach: The Ethical Executive Robert Hoyk, Paul Hersey, 2010-04-07 In this book, Hoyk and Hersey describe 45 unethical traps into which any one of us can fall. These traps, they say, can erupt in any organizational environment. Some of these traps distort our perception of right and wrong—so we actually believe our unethical behavior is right. Many of them are psychological in nature, and if we are not aware of them they are like illusions—webs of deception. In the authors' analysis, these traps significantly contributed to the large-scale corporate disasters we witnessed in recent years. Hoyk and Hersey take account of these realities and offer a real-world method that will predict, preclude, and, if necessary, get us out of these traps. Given the increased scrutiny under which all executives and mangers operate today, this book is a 'must read' for anyone who is charged with achieving an organization's mission—whether that mission is increasing profit, serving the common good, or both.
  ethics in accounting a decision making approach: Business Ethics Christian U Becker, 2019-05-02 Ethical aspects of business and the economy are of increasing concern in business practice, higher education, and society in general. This concern results from significant business scandals and economic crises, such as the financial crisis of 2008 and the following great recession, as well as from pressing current and future challenges for the economy, such as sustainability and globalization. As a result, there is a growing demand for normative analysis and orientation for business and the economy, where business ethics has become a crucial part of organizational management, risk management, branding, and strategic management. Business Ethics: Methods and Application provides a new systematic approach to normative business ethics that covers the complex and various ethical challenges of modern business. It aims to train analytical thinking skills in the field of business ethics and to approach ethical issues in business in a rational and systematic way. The book develops a number of specific methods for business ethics analysis that are tailored for ethical decision-making in business and for analyzing complex ethical topics in business. The book discusses fundamental ethical questions regarding the meaning of business and the economy for the individual person, society, the environment, and people around the world. As a result, Business Ethics: Methods and Application develops normative guidelines for business in the 21st century and its fundamental challenges and will be key reading for undergraduate, postgraduate, and MBA students of business ethics, business strategy, business and society, and related fields.
  ethics in accounting a decision making approach: Accounting Ethics Education Margarida M. Pinheiro, Alberto J. Costa, 2022-05 The book 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, being an essential and useful reference in the field.
  ethics in accounting a decision making approach: Financial Accounting for Decision Makers Mark DeFond,
  ethics in accounting a decision making approach: Business Ethics Mark S. Schwartz, 2017-05-01 Business Ethics: An Ethical Decision-Making Approach presents a practical decision-making framework to aid in the identification, understanding, and resolution of complex ethical dilemmas in the workplace. Focuses exclusively on three basic aspects of ethical decision making and behavior—how it actually takes place, how it should take place, and how it can be improved Uses real-life examples of moral temptations and personal ethical dilemmas faced by employees and managers Discusses the biases, psychological tendencies, moral rationalizations, and impact of self-interest as impediments to proper ethical decision making Includes relevant examples of ethical misconduct and scandals appearing in the news media
  ethics in accounting a decision making approach: Ethics in Fiscal Administration Angela Pool-Funai, 2018-05-11 Ethics in Fiscal Administration: An Introduction integrates ethics into the public administration curriculum by weaving ethical dilemmas into the financial management and budgeting process of the public and nonprofit sectors. Inquiry-based discussion prompts challenge students to examine scenarios that they are likely to encounter in professional public service careers. Critics of the public sector often use the analogy that government should be run more like a business. Issues such as profitability versus social value preclude the public sector from becoming a mirror image of the private sector; however, ethical decision making in fiscal administration is an important concern across sectors. Using examples drawn from the public and nonprofit arenas, Ethics in Fiscal Administration: An Introduction will help prepare future budget managers and other public administrators for the important work of upholding the public financial trust.
  ethics in accounting a decision making approach: Codes of Conduct David M. Messick, Ann E. Tenbrunsel, 1996-10-24 Despite ongoing efforts to maintain ethical standards, highly publicized episodes of corporate misconduct occur with disturbing frequency. Firms produce defective products, release toxic substances into the environment, or permit dangerous conditions to existin their workplaces. The propensity for irresponsible acts is not confined to rogue companies, but crops up in even the most respectable firms. Codes of Conduct is the first comprehensive attempt to understand these problems by applying the principles of modern behavioral science to the study of organizational behavior. Codes of Conduct probes the psychological and social processes through which companies and their managers respond to a wide array of ethical dilemmas, from risk and safety management to the treatment of employees. The contributors employ a wide range of case studies to illustrate the effects of social influence and group persuasion, organizational authority and communication, fragmented responsibility, and the process of rationalization. John Darley investigates how unethical acts are unintentionally assembled within organizations as a result of cascading pressures and social processes. Essays by Roderick Kramer and David Messick and by George Loewenstein focus on irrational decision making among managers. Willem Wagenaar examines how worker safety is endangered by management decisions that focus too narrowly on cost cutting and short time horizons. Essays by Baruch Fischhoff and by Robyn Dawes review the role of the expert in assessing environmental risk. Robert Bies reviews evidence that employees are more willing to provide personal information and to accept affirmative action programs if they are consulted on the intended procedures and goals. Stephanie Goodwin and Susan Fiske discuss how employees can be educated to base office judgments on personal qualities rather than on generalizations of gender, race, and ethnicity. Codes of Conduct makes an important scientific contribution to the understanding of decisionmaking and social processes in business, and offers clear insights into the design of effective policies to improve ethical conduct.
  ethics in accounting a decision making approach: Business Ethics O. C. Ferrell, 1990-12
  ethics in accounting a decision making approach: Ethical Decision Making for the 21st Century Counselor Donna S. Sheperis, Stacy L. Henning, Michael M. Kocet, 2015-09-16 Ethical practice is an essential aspect of counselor training. In order for counselors to competently work with clients, they must be well versed in ethical codes, ethical decision making, and legal issues impacting the profession. Ethical Decision Making for the 21st Century Counselor provides the fundamentals of ethical practice, with emphasis on ethical decision making and is structured to facilitate the development of these skills. Authors Donna S. Sheperis, Stacy L. Henning, and Michael M. Kocet move the reader through a developmental process of understanding and applying ethical decision making. Individuals will be able to incorporate ethical practice into their understanding of the counseling process and integrate ethical decision making models into their counseling practice. This unique approach differs from existing texts because of its strong emphasis on practical decision making and focus on understanding the process of applying a standard ethical decision model to any ethical scenario. Students build a foundation in how to evaluate an ethical situation and feel confident that they have applied a set of decision models to reach the best decision.
  ethics in accounting a decision making approach: Business Ethics Laura Pincus Hartman, Joseph R. DesJardins, 2013-04-01 Business Ethics: Decision-Making for Personal Integrity & Social Responsibility, 3e is designed to prepare the student to apply an ethical decision-making model, not only in the ethics course but throughout her or his business discipline. This model teaches students ethical skills, vocabulary, and tools to apply in everyday business decisions and throughout their business courses. The authors speak in a sophisticated yet accessible manner while teaching the fundamentals of business ethics. Hartman's professional background in law and her teaching experience in the business curriculum, combined with DesJardins' background in philosophy and MacDonald's ability to distill complicated business transactions into understandable terms, results in a broad language, ideal for this approach and market. The authors' goal is to engage the student by focusing on cases and business scenarios that students already find interesting. Students are then asked to look at the issues from an ethical perspective. Additionally, its focus on AACSB requirements makes it a comprehensive business ethics text for business school courses. The goal for the third edition is to provide a comprehensive yet accessible introduction to the ethical issues arising in business. Hartman and DesJardins have retained the focus on decision-making as well as the emphasis on both personal and policy-level perspectives on ethics. This edition continues to provide pedagogical support throughout the text. The most noticeable changes involve a thorough updating of distinct items such as Reality Checks, Decision Points, and readings to reflect new cases, examples and data.
  ethics in accounting a decision making approach: Encyclopedia of Decision Making and Decision Support Technologies Adam, Frederic, Humphreys, Patrick, 2008-04-30 As effective organizational decision making is a major factor in a company's success, a comprehensive account of current available research on the core concepts of the decision support agenda is in high demand by academicians and professionals. Through 110 authoritative contributions by over 160 of the world's leading experts the Encyclopedia of Decision Making and Decision Support Technologies presents a critical mass of research on the most up-to-date research on human and computer support of managerial decision making, including discussion on support of operational, tactical, and strategic decisions, human vs. computer system support structure, individual and group decision making, and multi-criteria decision making.
  ethics in accounting a decision making approach: Blind Spots Max H. Bazerman, Ann E. Tenbrunsel, 2012-12-23 When confronted with an ethical dilemma, most of us like to think we would stand up for our principles. But we are not as ethical as we think we are. In Blind Spots, leading business ethicists Max Bazerman and Ann Tenbrunsel examine the ways we overestimate our ability to do what is right and how we act unethically without meaning to. From the collapse of Enron and corruption in the tobacco industry, to sales of the defective Ford Pinto, the downfall of Bernard Madoff, and the Challenger space shuttle disaster, the authors investigate the nature of ethical failures in the business world and beyond, and illustrate how we can become more ethical, bridging the gap between who we are and who we want to be. Explaining why traditional approaches to ethics don't work, the book considers how blind spots like ethical fading--the removal of ethics from the decision--making process--have led to tragedies and scandals such as the Challenger space shuttle disaster, steroid use in Major League Baseball, the crash in the financial markets, and the energy crisis. The authors demonstrate how ethical standards shift, how we neglect to notice and act on the unethical behavior of others, and how compliance initiatives can actually promote unethical behavior. They argue that scandals will continue to emerge unless such approaches take into account the psychology of individuals faced with ethical dilemmas. Distinguishing our should self (the person who knows what is correct) from our want self (the person who ends up making decisions), the authors point out ethical sinkholes that create questionable actions. Suggesting innovative individual and group tactics for improving human judgment, Blind Spots shows us how to secure a place for ethics in our workplaces, institutions, and daily lives.
  ethics in accounting a decision making approach: Giving Voice to Values Mary C. Gentile, 2010-08-24 How can you effectively stand up for your values when pressured by your boss, customers, or shareholders to do the opposite? Drawing on actual business experiences as well as on social science research, Babson College business educator and consultant Mary Gentile challenges the assumptions about business ethics at companies and business schools. She gives business leaders, managers, and students the tools not just to recognize what is right, but also to ensure that the right things happen. The book is inspired by a program Gentile launched at the Aspen Institute with Yale School of Management, and now housed at Babson College, with pilot programs in over one hundred schools and organizations, including INSEAD and MIT Sloan School of Management. She explains why past attempts at preparing business leaders to act ethically too often failed, arguing that the issue isn’t distinguishing what is right or wrong, but knowing how to act on your values despite opposing pressure. Through research-based advice, practical exercises, and scripts for handling a wide range of ethical dilemmas, Gentile empowers business leaders with the skills to voice and act on their values, and align their professional path with their principles. Giving Voice to Values is an engaging, innovative, and useful guide that is essential reading for anyone in business.
  ethics in accounting a decision making approach: Ethical Asset Valuation and the Good Society Christian Gollier, 2017-10-31 For all of their focus on asset prices, financial economists rarely ask if assets are priced ethically—that is, if their prices are compatible with the public good. Yet in a world facing major, possibly catastrophic problems—global warming, for instance, and growing inequality—it is now more important than ever that we allocate capital to projects that will benefit society as a whole, not just today but far into the future. In this book, Christian Gollier develops a powerful method for transforming our societal goals of collective prosperity into the cornerstone of our financial decision making. Ethical Asset Valuation and the Good Society starts by stating transparent moral principles and, from these, derives simple rules that can be used to evaluate saving and investment decisions in terms of the public good. Rather than trying to explain observed asset prices, Gollier derives what these prices ought to be in order to direct capital toward socially desirable investments. He focuses especially on the two prices that drive most financial decisions—the price of time as reflected in the interest rate and the price of risk—and explores the role these play in our long-term planning. If investment projects in renewable energy could be financed at a lower interest rate than those linked to fossil fuels, for instance, the energy transition would be easier to accomplish. Building on criticism of the short-term thinking of financial markets, Gollier suggests ways to shift investment toward the future through the discounting of the valuation of assets and investments with long-term benefits. In this sophisticated but accessible work, Gollier builds a bridge between welfare economics and finance theory to provide a framework for ethical valuation capable of establishing what asset prices should be on the basis of our shared moral values.
  ethics in accounting a decision making approach: Financial Accounting Paul D. Kimmel, Paul D Kimmel, PhD, CPA, Jerry J Weygandt, Ph.D., CPA, Donald E Kieso, Ph.D., CPA, Jerry J. Weygandt, Donald E. Kieso, 2009-08-17
  ethics in accounting a decision making approach: Introduction to Business Lawrence J. Gitman, Carl McDaniel, Amit Shah, Monique Reece, Linda Koffel, Bethann Talsma, James C. Hyatt, 2024-09-16 Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
  ethics in accounting a decision making approach: Business Ethics David J. Fritzsche, 2005 * Business Ethics: A Global and Managerial Perspective is distinguished by a global perspective and a strong managerial focus * Timely new cases such as Intel's Pentium Chip and French Frigates Sold to Taiwan show real-world examples of theories explained throughout text * Chapter 6 contains a comprehensive decision support model and a checklist for evaluating ethical dimensions of alternatives * Emphasizes the integrative social contracts approach to business ethics * Twenty original short cases end the book, thirteen based in other countries, covering a variety of ethical issues. Some describe blatantly unethical behavior while others describe situations in the gray area.
  ethics in accounting a decision making approach: Principles of Accounting Volume 2 - Managerial Accounting Mitchell Franklin, Patty Graybeal, Dixon Cooper, 2019-02-14 A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the why as well as the how aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
  ethics in accounting a decision making approach: Perspectives in Business Ethics Laura Pincus Hartman, 2002 Perspectives in Business Ethics offers a foundation in ethical thought, followed by a variety of perspectives on difficult ethical dilemmas in both the personal and professional context. This anthology encourages the reader to critically evaluate each perspective using his or her own personal ethical theory base. Instructors who favor an interactive, discussion-oriented approach to the ethics course will appreciate the different perspectives offered by the Hartman text. The contemporary topics and contexts will energize your classroom: international worker's rights, PETA's controversial anti-milk campaign, Stonyfield Farms' emphasis on good corporate citizenship and many more.
  ethics in accounting a decision making approach: Citation Classics from the Journal of Business Ethics Alex C. Michalos, Deborah C Poff, 2012-08-01 The Journal of Business Ethics was founded by Alex C. Michalos and Deborah C. Poff and published its first issue in March 1982. It is the most frequently cited business ethics journal in the world. The Journal has always offered a multi-disciplinary and international public forum for the discussion of issues concerning the interaction of successful business and moral virtue. Its authors and readers are primarily scholars and students in social sciences and philosophy , with special interests in the interaction of these disciplines with business or corporate responsibility. Since the field of business ethics grew simultaneously with the growth of the Journal, a collection of its most cited articles is tantamount to a collection of the articles that had the greatest influence in defining the field over its first 30 years of development. In this anniversary volume, an overview of citation classics from the Journal is presented, the 33 most frequently cited articles are reproduced and brief reflections on the impact of the Journal on the field are given from over 100 scholars who authored citation classics and/or distinguished papers, as well as those who served on the Editorial Board and/or are recognized as leaders in the field.
  ethics in accounting a decision making approach: Business Ethics and Values Colin M. Fisher, Alan Lovell, 2006 Business Ethics and Values introduces students to the complexities and principles of ethical issues by focusing on developing ethical awareness and the ability to argue business ethics matters. A proven resource, the second edition of this text continues to present a successful blend of concrete issues and academic theory, suitable for undergraduate and postgraduate students with or without practical experience of the world of organisations. It gives as much importance to individual conscience at work as it does to socially responsible behaviour at the corporate level and within the global business world. Hallmark features: Broad coverage of the many issues in this subject ensures that students see the whole picture. The use of real-world case studies and simulations helps to stimulate debate and appreciate the multi-faceted aspects of ethical arguments. New to this edition: New material on the ethics of e-communication, sustainability and the ethical impact of globalisation ensures that students are learning from the most up-to-date material available. Further analysis of Anglo-American approaches to corporate governance and their ethical underpinnings. Short test and assignment questions at the end of each chapter help students to consolidate their learning. More simulation exercises and activities give students the opportunity to reflect on their attitudes to this engaging subject. A well-developed supplements package to support tutors and students includes an instructor's manual, PowerPoint slides and a companion website. Colin Fisher is Professorof Managerial Ethics and Values, Nottingham Business School, Nottingham Trent University. Alan Lovell is Professor of Organisational Accountability and Head of the Department of Accounting, Finance & Economics, Nottingham Business School, Nottingham Trent University.
  ethics in accounting a decision making approach: Business and Society Anne T. Lawrence, James Weber, James E. Post, 2004-04-01 Business and Society: Stakeholder Relations, Ethics and Public Policy by Lawrence/Weber/Post, has continued through several successive author teams to be the market-leader in its field. For over thirty years, Business and Society has been updated and reinvented in response to society’s relationship to business. Business and Society, 11e highlights why government regulation is sometimes required as well as new models of business-community collaboration. Business and Society, 11e is a book with a point of view. Lawrence, Weber and Post believe that businesses have social (as well as economic) responsibilities to society; that business and government both have important roles to play in the modern economy; and that ethics and integrity are essential to personal fulfillment and to business success. The book is designed to be easily modularized; an instructor who wishes to focus on a particular portion of the material may select individual chapters or cases to be packaged in a Primis custom product.
  ethics in accounting a decision making approach: Code of Ethics for Professional Accountants International Federation of Accountants, 1998
  ethics in accounting a decision making approach: Handbook of Academic Integrity Tracey Ann Bretag, 2017-03-12 The book brings together diverse views from around the world and provides a comprehensive overview of the subject, beginning with different definitions of academic integrity through how to create the ethical academy. At the same time, the Handbook does not shy away from some of the vigorous debates in the field such as the causes of academic integrity breaches. There has been an explosion of interest in academic integrity in the last 10-20 years. New technologies that have made it easier than ever for students to ‘cut and paste’, coupled with global media scandals of high profile researchers behaving badly, have resulted in the perception that plagiarism is ‘on the rise’. This, in combination with the massification and commercialisation of higher education, has resulted in a burgeoning interest in the importance of academic integrity, how to safeguard it, and how to address breaches appropriately. What may have seemed like a relatively easy topic to address – students copying sources without attribution – has in fact, turned out to be a very complex, interdisciplinary field of research requiring contributions from linguists, psychologists, social scientists, anthropologists, teaching and learning specialists, mathematicians, accountants, medical doctors, lawyers and philosophers, to name just a few. Despite or perhaps because of this broad interest and input, there has been no single authoritative reference work which brings together the vast, growing, interdisciplinary and at times contradictory body of literature. For both established researchers/practitioners and those new to the field, this Handbook provides a one-stop-shop as well as a launching pad for new explorations and discussions.​

  ethics in accounting a decision-making approach: Ethics in Accounting Gordon Klein, 2015-12-17 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
  ethics in accounting a decision-making approach: Accounting Ethics Ronald F. Duska, Brenda Shay Duska, Kenneth Wm. Kury, 2018-11-28 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.
  ethics in accounting a decision-making approach: Accounting Ethics Iris Stuart, Bruce Stuart, Lars J. T. Pedersen, 2014-09-23 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.
  ethics in accounting a decision-making approach: Accountants' Truth Matthew Gill, 2009-06-25 Accounting is the language of business, increasingly standardized across the world through powerful global firms. This ethnographic study shows how decisions and judgements are actually reached, exploring the links between technical knowledge, professional judgement, and ethics.
  ethics in accounting a decision-making approach: Accounting Ethics Philip G. Cottell, Terry M. Perlin, 1990-06-22 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.
  ethics in accounting a decision-making approach: Research Methods in Accounting Malcolm Smith, 2003-05-27 Providing a clear and concise overview of the conduct of applied research studies in accounting, Malcolm Smith presents the principal building blocks of how to implement research in accounting and related fields.
  ethics in accounting a decision-making approach: Ethics and Decision-Making for Sustainable Business Practices Oncioiu, Ionica, 2017-12-15 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.
  ethics in accounting a decision-making approach: Contemporary Reflections on Business Ethics Ronald F. Duska, 2007-01-15 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.
  ethics in accounting a decision-making approach: Management Accounting in Public Service Decision Making Malcolm J. Prowle, 2020-12-28 Radical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and “leading-edge” guide to the topic. Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management. A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management.
  ethics in accounting a decision-making approach: Ethical Obligations and Decision-Making in Accounting Executive Director Steven Mintz, Roselyn Morris, 2010-10-07
  ethics in accounting a decision-making approach: Research on Professional Responsibility and Ethics in Accounting Cynthia Jeffrey, 2004-09-17 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.
  ethics in accounting a decision-making approach: Life and Death Decision Making Baruch A. Brody, 1988 Integrating theory with case studies, this book examines the practical application of moral theory in clinical decision-making through 40 composite cases based on actual clinical experience. Complex, realistic, and challenging, these examples contain the multiplicity of factors faced in clinical crises, making this a superb exploration of the ways in which theory relates to actual life-or-death situations.
  ethics in accounting a decision-making approach: Obstacles to Ethical Decision-Making Patricia H. Werhane, Laura Pincus Hartman, Crina Archer, Elaine E. Englehardt, Michael S. Pritchard, 2013-02-14 In commerce, many moral failures are due to narrow mindsets that preclude taking into account the moral dimensions of a decision or action. In turn, sometimes these mindsets are caused by failing to question managerial decisions from a moral point of view, because of a perceived authority of management. In the 1960s, Stanley Milgram conducted controversial experiments to investigate just how far obedience to an authority figure could subvert his subjects' moral beliefs. In this thought-provoking work, the authors examine the prevalence of narrow mental models and the phenomenon of obedience to an authority to analyse and understand the challenges which business professionals encounter in making ethical decisions. Obstacles to Ethical Decision-Making proposes processes - including collaborative input and critique - by which individuals may reduce or overcome these challenges. It provides decision-makers at all levels in an organisation with the means to place ethical considerations at the heart of managerial decision-making.
  ethics in accounting a decision-making approach: Business Ethics Gael McDonald, 2015 'Business Ethics' introduces students to ethical issues and decision-making in a variety of contemporary contexts. The book addresses corporate social responsibility, stakeholder management and sustainability. It develops an awareness of the many ways in which ethical considerations can manifest in commercial domains, thereby helping prepare students for their professional careers.
  ethics in accounting a decision-making approach: Ethics for Managers Joseph Gilbert, 2016-06-10 Ethics for Managers introduces students to the philosophical underpinnings of business ethics and translates this theory into practical terms, demonstrating the moral implications of the decisions managers make. This edition features new material on global ethics, the financial downturn, and ethical sustainability. New, student-friendly features include: Learning objectives at the beginning of each chapter, which provide a roadmap to what is covered and how to use it. Cases that demonstrate real-world scenarios, allowing readers to grapple with real moral ambiguity. Discussion questions at the end of each chapter, which challenge students to see different moral perspectives and to practice good decision-making. A new chapter on international business ethics. Students of business ethics courses will find this compact, well-organized text a useful tool to understand ethics in the digital age.
  ethics in accounting a decision-making approach: The Ethical Executive Robert Hoyk, Paul Hersey, 2010-04-07 In this book, Hoyk and Hersey describe 45 unethical traps into which any one of us can fall. These traps, they say, can erupt in any organizational environment. Some of these traps distort our perception of right and wrong—so we actually believe our unethical behavior is right. Many of them are psychological in nature, and if we are not aware of them they are like illusions—webs of deception. In the authors' analysis, these traps significantly contributed to the large-scale corporate disasters we witnessed in recent years. Hoyk and Hersey take account of these realities and offer a real-world method that will predict, preclude, and, if necessary, get us out of these traps. Given the increased scrutiny under which all executives and mangers operate today, this book is a 'must read' for anyone who is charged with achieving an organization's mission—whether that mission is increasing profit, serving the common good, or both.
  ethics in accounting a decision-making approach: Business Ethics Christian U Becker, 2019-05-02 Ethical aspects of business and the economy are of increasing concern in business practice, higher education, and society in general. This concern results from significant business scandals and economic crises, such as the financial crisis of 2008 and the following great recession, as well as from pressing current and future challenges for the economy, such as sustainability and globalization. As a result, there is a growing demand for normative analysis and orientation for business and the economy, where business ethics has become a crucial part of organizational management, risk management, branding, and strategic management. Business Ethics: Methods and Application provides a new systematic approach to normative business ethics that covers the complex and various ethical challenges of modern business. It aims to train analytical thinking skills in the field of business ethics and to approach ethical issues in business in a rational and systematic way. The book develops a number of specific methods for business ethics analysis that are tailored for ethical decision-making in business and for analyzing complex ethical topics in business. The book discusses fundamental ethical questions regarding the meaning of business and the economy for the individual person, society, the environment, and people around the world. As a result, Business Ethics: Methods and Application develops normative guidelines for business in the 21st century and its fundamental challenges and will be key reading for undergraduate, postgraduate, and MBA students of business ethics, business strategy, business and society, and related fields.
  ethics in accounting a decision-making approach: Financial Accounting for Decision Makers Mark DeFond,
  ethics in accounting a decision-making approach: Accounting Ethics Education Margarida M. Pinheiro, Alberto J. Costa, 2022-05 The book 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, being an essential and useful reference in the field.
  ethics in accounting a decision-making approach: Business Ethics Mark S. Schwartz, 2017-05-01 Business Ethics: An Ethical Decision-Making Approach presents a practical decision-making framework to aid in the identification, understanding, and resolution of complex ethical dilemmas in the workplace. Focuses exclusively on three basic aspects of ethical decision making and behavior—how it actually takes place, how it should take place, and how it can be improved Uses real-life examples of moral temptations and personal ethical dilemmas faced by employees and managers Discusses the biases, psychological tendencies, moral rationalizations, and impact of self-interest as impediments to proper ethical decision making Includes relevant examples of ethical misconduct and scandals appearing in the news media
  ethics in accounting a decision-making approach: Ethics in Fiscal Administration Angela Pool-Funai, 2018-05-11 Ethics in Fiscal Administration: An Introduction integrates ethics into the public administration curriculum by weaving ethical dilemmas into the financial management and budgeting process of the public and nonprofit sectors. Inquiry-based discussion prompts challenge students to examine scenarios that they are likely to encounter in professional public service careers. Critics of the public sector often use the analogy that government should be run more like a business. Issues such as profitability versus social value preclude the public sector from becoming a mirror image of the private sector; however, ethical decision making in fiscal administration is an important concern across sectors. Using examples drawn from the public and nonprofit arenas, Ethics in Fiscal Administration: An Introduction will help prepare future budget managers and other public administrators for the important work of upholding the public financial trust.
  ethics in accounting a decision-making approach: Codes of Conduct David M. Messick, Ann E. Tenbrunsel, 1996-10-24 Despite ongoing efforts to maintain ethical standards, highly publicized episodes of corporate misconduct occur with disturbing frequency. Firms produce defective products, release toxic substances into the environment, or permit dangerous conditions to existin their workplaces. The propensity for irresponsible acts is not confined to rogue companies, but crops up in even the most respectable firms. Codes of Conduct is the first comprehensive attempt to understand these problems by applying the principles of modern behavioral science to the study of organizational behavior. Codes of Conduct probes the psychological and social processes through which companies and their managers respond to a wide array of ethical dilemmas, from risk and safety management to the treatment of employees. The contributors employ a wide range of case studies to illustrate the effects of social influence and group persuasion, organizational authority and communication, fragmented responsibility, and the process of rationalization. John Darley investigates how unethical acts are unintentionally assembled within organizations as a result of cascading pressures and social processes. Essays by Roderick Kramer and David Messick and by George Loewenstein focus on irrational decision making among managers. Willem Wagenaar examines how worker safety is endangered by management decisions that focus too narrowly on cost cutting and short time horizons. Essays by Baruch Fischhoff and by Robyn Dawes review the role of the expert in assessing environmental risk. Robert Bies reviews evidence that employees are more willing to provide personal information and to accept affirmative action programs if they are consulted on the intended procedures and goals. Stephanie Goodwin and Susan Fiske discuss how employees can be educated to base office judgments on personal qualities rather than on generalizations of gender, race, and ethnicity. Codes of Conduct makes an important scientific contribution to the understanding of decisionmaking and social processes in business, and offers clear insights into the design of effective policies to improve ethical conduct.
  ethics in accounting a decision-making approach: A Field Guide to Good Decisions Mark D. Bennett, Joan M. Gibson, 2006-03-30 We all face tough choices: business executives, community leaders, and family members all struggle with difficult decisions on a daily basis. What we decide reveals what really matters to us; how we decide determines whether we succeed or fail. Developed over twenty years in settings as diverse as hospital bedsides and corporate boardrooms, A Field Guide to Good Decisions provides the skills to make decisions that reflect your core values while respecting those of others, including the long-term implications for all participants. Illustrated through many real-life examples that will resonate with readers both professionally and personally, A Field Guide to Good Decisions offers practical tools and techniques for identifying individual and common goals, reaching consensus, and communicating the results effectively. The authors also show readers how to overcome common obstacles to good decision-making (psychological, cultural, and organizational). Ultimately, this book is about making decisions which, while not always a matter of life or death, nevertheless have a powerful effect on our sense of self, our credibility in the eyes of others, and the lives of those touched by the choices we make. Decision making is always personal. Each of us makes important decisions at work, in the community, and at home. When we face tough choices, what we decide reveals what really matters to us; how we decide determines whether we succeed or fail. Business executives, community leaders, and family members all struggle with difficult decisions: a senior management team makes an important choice about whether to pursue an acquisition; a baby-boomer decides whether to place an elderly parent in assisted living; a non-profit administrator considers laying off employees to have money and continue serving the community. For each, the steps toward a good decision are the same: know your values, engage others to understand theirs, and communicate with respect and candor. Simple in concept, not so easy in practice—but making a good decision demands nothing less. Developed over twenty years in settings as diverse as hopsital bedsides and corporate boardrooms, A Field Guide to Good Decisions provides the skills to make decisions that reflect your core values while respecting those of others, including the long-term implications for all participants. Illustrated through many real-life examples that will resonate with readers both professionally and personally, A Field Guide to Good Decisions offers practical tools and techniques for identifying individual and common goals, reaching consensus, and communicating the results effectively. The authors also show readers how to overcome common obstacles to good decision-making (psychological, cultural, and organizational). Ultimately, this book is about making decisions which, while not always a matter of life or death, nevertheless have a powerful effect on our sense of self, our credibility in the eyes of others, and the lives of those touched by the choices we make.
  ethics in accounting a decision-making approach: Business Ethics O. C. Ferrell, 1990-12
  ethics in accounting a decision-making approach: Ethical Decision Making for the 21st Century Counselor Donna S. Sheperis, Stacy L. Henning, Michael M. Kocet, 2015-09-16 Ethical practice is an essential aspect of counselor training. In order for counselors to competently work with clients, they must be well versed in ethical codes, ethical decision making, and legal issues impacting the profession. Ethical Decision Making for the 21st Century Counselor provides the fundamentals of ethical practice, with emphasis on ethical decision making and is structured to facilitate the development of these skills. Authors Donna S. Sheperis, Stacy L. Henning, and Michael M. Kocet move the reader through a developmental process of understanding and applying ethical decision making. Individuals will be able to incorporate ethical practice into their understanding of the counseling process and integrate ethical decision making models into their counseling practice. This unique approach differs from existing texts because of its strong emphasis on practical decision making and focus on understanding the process of applying a standard ethical decision model to any ethical scenario. Students build a foundation in how to evaluate an ethical situation and feel confident that they have applied a set of decision models to reach the best decision.
  ethics in accounting a decision-making approach: Business Ethics Laura Pincus Hartman, Joseph R. DesJardins, 2013-04-01 Business Ethics: Decision-Making for Personal Integrity & Social Responsibility, 3e is designed to prepare the student to apply an ethical decision-making model, not only in the ethics course but throughout her or his business discipline. This model teaches students ethical skills, vocabulary, and tools to apply in everyday business decisions and throughout their business courses. The authors speak in a sophisticated yet accessible manner while teaching the fundamentals of business ethics. Hartman's professional background in law and her teaching experience in the business curriculum, combined with DesJardins' background in philosophy and MacDonald's ability to distill complicated business transactions into understandable terms, results in a broad language, ideal for this approach and market. The authors' goal is to engage the student by focusing on cases and business scenarios that students already find interesting. Students are then asked to look at the issues from an ethical perspective. Additionally, its focus on AACSB requirements makes it a comprehensive business ethics text for business school courses. The goal for the third edition is to provide a comprehensive yet accessible introduction to the ethical issues arising in business. Hartman and DesJardins have retained the focus on decision-making as well as the emphasis on both personal and policy-level perspectives on ethics. This edition continues to provide pedagogical support throughout the text. The most noticeable changes involve a thorough updating of distinct items such as Reality Checks, Decision Points, and readings to reflect new cases, examples and data.
  ethics in accounting a decision-making approach: Encyclopedia of Decision Making and Decision Support Technologies Adam, Frederic, Humphreys, Patrick, 2008-04-30 As effective organizational decision making is a major factor in a company's success, a comprehensive account of current available research on the core concepts of the decision support agenda is in high demand by academicians and professionals. Through 110 authoritative contributions by over 160 of the world's leading experts the Encyclopedia of Decision Making and Decision Support Technologies presents a critical mass of research on the most up-to-date research on human and computer support of managerial decision making, including discussion on support of operational, tactical, and strategic decisions, human vs. computer system support structure, individual and group decision making, and multi-criteria decision making.
  ethics in accounting a decision-making approach: Blind Spots Max H. Bazerman, Ann E. Tenbrunsel, 2012-12-23 When confronted with an ethical dilemma, most of us like to think we would stand up for our principles. But we are not as ethical as we think we are. In Blind Spots, leading business ethicists Max Bazerman and Ann Tenbrunsel examine the ways we overestimate our ability to do what is right and how we act unethically without meaning to. From the collapse of Enron and corruption in the tobacco industry, to sales of the defective Ford Pinto, the downfall of Bernard Madoff, and the Challenger space shuttle disaster, the authors investigate the nature of ethical failures in the business world and beyond, and illustrate how we can become more ethical, bridging the gap between who we are and who we want to be. Explaining why traditional approaches to ethics don't work, the book considers how blind spots like ethical fading--the removal of ethics from the decision--making process--have led to tragedies and scandals such as the Challenger space shuttle disaster, steroid use in Major League Baseball, the crash in the financial markets, and the energy crisis. The authors demonstrate how ethical standards shift, how we neglect to notice and act on the unethical behavior of others, and how compliance initiatives can actually promote unethical behavior. They argue that scandals will continue to emerge unless such approaches take into account the psychology of individuals faced with ethical dilemmas. Distinguishing our should self (the person who knows what is correct) from our want self (the person who ends up making decisions), the authors point out ethical sinkholes that create questionable actions. Suggesting innovative individual and group tactics for improving human judgment, Blind Spots shows us how to secure a place for ethics in our workplaces, institutions, and daily lives.
  ethics in accounting a decision-making approach: Giving Voice to Values Mary C. Gentile, 2010-08-24 How can you effectively stand up for your values when pressured by your boss, customers, or shareholders to do the opposite? Drawing on actual business experiences as well as on social science research, Babson College business educator and consultant Mary Gentile challenges the assumptions about business ethics at companies and business schools. She gives business leaders, managers, and students the tools not just to recognize what is right, but also to ensure that the right things happen. The book is inspired by a program Gentile launched at the Aspen Institute with Yale School of Management, and now housed at Babson College, with pilot programs in over one hundred schools and organizations, including INSEAD and MIT Sloan School of Management. She explains why past attempts at preparing business leaders to act ethically too often failed, arguing that the issue isn’t distinguishing what is right or wrong, but knowing how to act on your values despite opposing pressure. Through research-based advice, practical exercises, and scripts for handling a wide range of ethical dilemmas, Gentile empowers business leaders with the skills to voice and act on their values, and align their professional path with their principles. Giving Voice to Values is an engaging, innovative, and useful guide that is essential reading for anyone in business.
  ethics in accounting a decision-making approach: Ethical Asset Valuation and the Good Society Christian Gollier, 2017-10-31 For all of their focus on asset prices, financial economists rarely ask if assets are priced ethically—that is, if their prices are compatible with the public good. Yet in a world facing major, possibly catastrophic problems—global warming, for instance, and growing inequality—it is now more important than ever that we allocate capital to projects that will benefit society as a whole, not just today but far into the future. In this book, Christian Gollier develops a powerful method for transforming our societal goals of collective prosperity into the cornerstone of our financial decision making. Ethical Asset Valuation and the Good Society starts by stating transparent moral principles and, from these, derives simple rules that can be used to evaluate saving and investment decisions in terms of the public good. Rather than trying to explain observed asset prices, Gollier derives what these prices ought to be in order to direct capital toward socially desirable investments. He focuses especially on the two prices that drive most financial decisions—the price of time as reflected in the interest rate and the price of risk—and explores the role these play in our long-term planning. If investment projects in renewable energy could be financed at a lower interest rate than those linked to fossil fuels, for instance, the energy transition would be easier to accomplish. Building on criticism of the short-term thinking of financial markets, Gollier suggests ways to shift investment toward the future through the discounting of the valuation of assets and investments with long-term benefits. In this sophisticated but accessible work, Gollier builds a bridge between welfare economics and finance theory to provide a framework for ethical valuation capable of establishing what asset prices should be on the basis of our shared moral values.
  ethics in accounting a decision-making approach: Financial Accounting Paul D. Kimmel, Paul D Kimmel, PhD, CPA, Jerry J Weygandt, Ph.D., CPA, Donald E Kieso, Ph.D., CPA, Jerry J. Weygandt, Donald E. Kieso, 2009-08-17
  ethics in accounting a decision-making approach: Introduction to Business Lawrence J. Gitman, Carl McDaniel, Amit Shah, Monique Reece, Linda Koffel, Bethann Talsma, James C. Hyatt, 2024-09-16 Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
  ethics in accounting a decision-making approach: Business Ethics David J. Fritzsche, 2005 * Business Ethics: A Global and Managerial Perspective is distinguished by a global perspective and a strong managerial focus * Timely new cases such as Intel's Pentium Chip and French Frigates Sold to Taiwan show real-world examples of theories explained throughout text * Chapter 6 contains a comprehensive decision support model and a checklist for evaluating ethical dimensions of alternatives * Emphasizes the integrative social contracts approach to business ethics * Twenty original short cases end the book, thirteen based in other countries, covering a variety of ethical issues. Some describe blatantly unethical behavior while others describe situations in the gray area.
  ethics in accounting a decision-making approach: Principles of Accounting Volume 2 - Managerial Accounting Mitchell Franklin, Patty Graybeal, Dixon Cooper, 2019-02-14 A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the why as well as the how aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
  ethics in accounting a decision-making approach: Perspectives in Business Ethics Laura Pincus Hartman, 2002 Perspectives in Business Ethics offers a foundation in ethical thought, followed by a variety of perspectives on difficult ethical dilemmas in both the personal and professional context. This anthology encourages the reader to critically evaluate each perspective using his or her own personal ethical theory base. Instructors who favor an interactive, discussion-oriented approach to the ethics course will appreciate the different perspectives offered by the Hartman text. The contemporary topics and contexts will energize your classroom: international worker's rights, PETA's controversial anti-milk campaign, Stonyfield Farms' emphasis on good corporate citizenship and many more.
  ethics in accounting a decision-making approach: Citation Classics from the Journal of Business Ethics Alex C. Michalos, Deborah C Poff, 2012-08-01 The Journal of Business Ethics was founded by Alex C. Michalos and Deborah C. Poff and published its first issue in March 1982. It is the most frequently cited business ethics journal in the world. The Journal has always offered a multi-disciplinary and international public forum for the discussion of issues concerning the interaction of successful business and moral virtue. Its authors and readers are primarily scholars and students in social sciences and philosophy , with special interests in the interaction of these disciplines with business or corporate responsibility. Since the field of business ethics grew simultaneously with the growth of the Journal, a collection of its most cited articles is tantamount to a collection of the articles that had the greatest influence in defining the field over its first 30 years of development. In this anniversary volume, an overview of citation classics from the Journal is presented, the 33 most frequently cited articles are reproduced and brief reflections on the impact of the Journal on the field are given from over 100 scholars who authored citation classics and/or distinguished papers, as well as those who served on the Editorial Board and/or are recognized as leaders in the field.
  ethics in accounting a decision-making approach: Business Ethics and Values Colin M. Fisher, Alan Lovell, 2006 Business Ethics and Values introduces students to the complexities and principles of ethical issues by focusing on developing ethical awareness and the ability to argue business ethics matters. A proven resource, the second edition of this text continues to present a successful blend of concrete issues and academic theory, suitable for undergraduate and postgraduate students with or without practical experience of the world of organisations. It gives as much importance to individual conscience at work as it does to socially responsible behaviour at the corporate level and within the global business world. Hallmark features: Broad coverage of the many issues in this subject ensures that students see the whole picture. The use of real-world case studies and simulations helps to stimulate debate and appreciate the multi-faceted aspects of ethical arguments. New to this edition: New material on the ethics of e-communication, sustainability and the ethical impact of globalisation ensures that students are learning from the most up-to-date material available. Further analysis of Anglo-American approaches to corporate governance and their ethical underpinnings. Short test and assignment questions at the end of each chapter help students to consolidate their learning. More simulation exercises and activities give students the opportunity to reflect on their attitudes to this engaging subject. A well-developed supplements package to support tutors and students includes an instructor's manual, PowerPoint slides and a companion website. Colin Fisher is Professorof Managerial Ethics and Values, Nottingham Business School, Nottingham Trent University. Alan Lovell is Professor of Organisational Accountability and Head of the Department of Accounting, Finance & Economics, Nottingham Business School, Nottingham Trent University.
  ethics in accounting a decision-making approach: Business and Society Anne T. Lawrence, James Weber, James E. Post, 2004-04-01 Business and Society: Stakeholder Relations, Ethics and Public Policy by Lawrence/Weber/Post, has continued through several successive author teams to be the market-leader in its field. For over thirty years, Business and Society has been updated and reinvented in response to society’s relationship to business. Business and Society, 11e highlights why government regulation is sometimes required as well as new models of business-community collaboration. Business and Society, 11e is a book with a point of view. Lawrence, Weber and Post believe that businesses have social (as well as economic) responsibilities to society; that business and government both have important roles to play in the modern economy; and that ethics and integrity are essential to personal fulfillment and to business success. The book is designed to be easily modularized; an instructor who wishes to focus on a particular portion of the material may select individual chapters or cases to be packaged in a Primis custom product.
  ethics in accounting a decision-making approach: Code of Ethics for Professional Accountants International Federation of Accountants, 1998
  ethics in accounting a decision-making approach: Handbook of Academic Integrity Tracey Ann Bretag, 2017-03-12 The book brings together diverse views from around the world and provides a comprehensive overview of the subject, beginning with different definitions of academic integrity through how to create the ethical academy. At the same time, the Handbook does not shy away from some of the vigorous debates in the field such as the causes of academic integrity breaches. There has been an explosion of interest in academic integrity in the last 10-20 years. New technologies that have made it easier than ever for students to ‘cut and paste’, coupled with global media scandals of high profile researchers behaving badly, have resulted in the perception that plagiarism is ‘on the rise’. This, in combination with the massification and commercialisation of higher education, has resulted in a burgeoning interest in the importance of academic integrity, how to safeguard it, and how to address breaches appropriately. What may have seemed like a relatively easy topic to address – students copying sources without attribution – has in fact, turned out to be a very complex, interdisciplinary field of research requiring contributions from linguists, psychologists, social scientists, anthropologists, teaching and learning specialists, mathematicians, accountants, medical doctors, lawyers and philosophers, to name just a few. Despite or perhaps because of this broad interest and input, there has been no single authoritative reference work which brings together the vast, growing, interdisciplinary and at times contradictory body of literature. For both established researchers/practitioners and those new to the field, this Handbook provides a one-stop-shop as well as a launching pad for new explorations and discussions.​
Noam Chomsky: The False Promise of ChatGPT - MacRumors …
and debase our ethics by incorporating into our technology a fundamentally flawed conception of language and knowledge. OpenAI’s ChatGPT, Google’s Bard and Microsoft’s Sydney are …

Apple Quietly Fixed Zero-Day Exploit Used in Paragon Spyware …
5 days ago · Apple today quietly updated the list of security fixes that were introduced in iOS 18.3.1, noting a previously undisclosed fix for a zero-day vulnerability affecting the Messages …

Trump Tells Tim Cook to Stop Building iPhones in India
Apr 12, 2001 · President Donald Trump has asked Apple CEO Tim Cook to halt the company's manufacturing expansion in India, in a potential disruption of Apple's plan to shift iPhone …

What audio interfaces are you using? | MacRumors Forums
Jun 15, 2009 · Totally agree. It is sad that people are so willing to abandon ethics and morals for a cheap mediocre product through pure rationalization. What you say isn't new - a quick search …

Federal Court Blocks Trump Tariffs That Could Have
May 29, 2025 · Like it or not, those fixes are only supported on the left. They require a a commitment to democracy. End gerrymandering. Overturn Citizens United. Get rid of the …

Siri Rumored to Take a Backseat at WWDC 2025 - MacRumors …
Apr 12, 2001 · Apple is likely to keep discussion of Siri to a minimum at WWDC 2025 as it focuses on other Apple Intelligence enhancements, according to Bloomberg's Mark Gurman and Drake …

Apple Again Named the World's Most Valuable Brand
Apr 12, 2001 · Apple has been named the most valuable global brand for the fourth consecutive year, according to the 2025 edition of Kantar's BrandZ report, with its brand now valued at …

Apple Says Personalized Siri Features Shown at WWDC Last Year …
Jul 16, 2013 · Exactly this was to not say anything that will make the lawsuit worst. But if they got proof this was no working the lawsuit will succeed. But company ethics for any company not …

Testing Samsung's Super Thin Galaxy S25 Edge - MacRumors …
Jun 8, 2017 · The more I think about it, it's starting to seem more silly to me to have a thick and heavy phone in my pocket when I rarely see the wrong side of 40% charge on my 15 Pro on …

iPhone iPhone SimFree FREE tool (iUnlock) released.
Jul 1, 2007 · Except that it was blatantly illegal and what most with ethics would call "stealing". Plus, this isn't very cat and mouse, Apple doesn't give a crap, AT&T is just a means to an end …

Noam Chomsky: The False Promise of ChatGPT - MacRumors …
and debase our ethics by incorporating into our technology a fundamentally flawed conception of language and knowledge. OpenAI’s ChatGPT, Google’s Bard and Microsoft’s Sydney are …

Apple Quietly Fixed Zero-Day Exploit Used in Paragon Spyware …
5 days ago · Apple today quietly updated the list of security fixes that were introduced in iOS 18.3.1, noting a previously undisclosed fix for a zero-day vulnerability affecting the Messages …

Trump Tells Tim Cook to Stop Building iPhones in India
Apr 12, 2001 · President Donald Trump has asked Apple CEO Tim Cook to halt the company's manufacturing expansion in India, in a potential disruption of Apple's plan to shift iPhone …

What audio interfaces are you using? | MacRumors Forums
Jun 15, 2009 · Totally agree. It is sad that people are so willing to abandon ethics and morals for a cheap mediocre product through pure rationalization. What you say isn't new - a quick search …

Federal Court Blocks Trump Tariffs That Could Have
May 29, 2025 · Like it or not, those fixes are only supported on the left. They require a a commitment to democracy. End gerrymandering. Overturn Citizens United. Get rid of the …

Siri Rumored to Take a Backseat at WWDC 2025 - MacRumors …
Apr 12, 2001 · Apple is likely to keep discussion of Siri to a minimum at WWDC 2025 as it focuses on other Apple Intelligence enhancements, according to Bloomberg's Mark Gurman and Drake …

Apple Again Named the World's Most Valuable Brand
Apr 12, 2001 · Apple has been named the most valuable global brand for the fourth consecutive year, according to the 2025 edition of Kantar's BrandZ report, with its brand now valued at …

Apple Says Personalized Siri Features Shown at WWDC Last Year …
Jul 16, 2013 · Exactly this was to not say anything that will make the lawsuit worst. But if they got proof this was no working the lawsuit will succeed. But company ethics for any company not …

Testing Samsung's Super Thin Galaxy S25 Edge - MacRumors …
Jun 8, 2017 · The more I think about it, it's starting to seem more silly to me to have a thick and heavy phone in my pocket when I rarely see the wrong side of 40% charge on my 15 Pro on …

iPhone iPhone SimFree FREE tool (iUnlock) released.
Jul 1, 2007 · Except that it was blatantly illegal and what most with ethics would call "stealing". Plus, this isn't very cat and mouse, Apple doesn't give a crap, AT&T is just a means to an end …