Advertisement
| ethical issues in accounting: Ethical Issues in Accounting John Blake, Catherine Gowthorpe, 2005-06-20 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. |
| ethical issues in accounting: 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. |
| ethical issues in accounting: Ethical Issues in the Practice of Accounting W. Steve Albrecht, 1992 |
| ethical issues in accounting: Accounting Ethics Michael Pakaluk, Mark Cheffers, 2011 Discusses in detail the many accounting scandals involving AIG in a case study format. Examines key concepts associated with ethics for accountants, including virtues, personal responsibility, the link between rules and principles, and professionalism. Outlines three high-profile ethics cases involving Enron, WorldCom and Lehman Brothers, along with 10 cases drawn from everyday accounting practice. Concludes with a discussion of how a student or practitioner can continue to grow in ethics and as a professional. |
| ethical issues in accounting: Accounting Ethics Howard J. Levine, 2021-12 Written by a CPA with extensive real-world experience, the book includes:¿a summary of each ethical issue, with real-world problems relating to the topics discussed;¿cases that illustrate how others behaved when faced with an ethical dilemma;¿ethical standards for public and private accountants;¿a discussion of ethics in tax practice; ¿a review of California laws and regulations;¿end-of-chapter questions and cases to clarify and reinforce concepts;¿AND MUCH MORE |
| ethical issues in accounting: Accounting Ethics Ronald F. Duska, Brenda Shay Duska, Kenneth Wm. Kury, 2018-09-19 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. |
| ethical issues in accounting: 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. |
| ethical issues in accounting: 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. |
| ethical issues in accounting: Accounting Information Systems Leslie Turner, Andrea B. Weickgenannt, Mary Kay Copeland, 2020-01-02 Accounting Information Systems provides a comprehensive knowledgebase of the systems that generate, evaluate, summarize, and report accounting information. Balancing technical concepts and student comprehension, this textbook introduces only the most-necessary technology in a clear and accessible style. The text focuses on business processes and accounting and IT controls, and includes discussion of relevant aspects of ethics and corporate governance. Relatable real-world examples and abundant end-of-chapter resources reinforce Accounting Information Systems (AIS) concepts and their use in day-to-day operation. Now in its fourth edition, this popular textbook explains IT controls using the AICPA Trust Services Principles framework—a comprehensive yet easy-to-understand framework of IT controls—and allows for incorporating hands-on learning to complement theoretical concepts. A full set of pedagogical features enables students to easily comprehend the material, understand data flow diagrams and document flowcharts, discuss case studies and examples, and successfully answer end-of-chapter questions. The book’s focus on ease of use, and its straightforward presentation of business processes and related controls, make it an ideal primary text for business or accounting students in AIS courses. |
| ethical issues in accounting: 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 |
| ethical issues in accounting: Building Corporate Accountability Simon Zadek, Richard Evans, Peter Pruzan, 2013-11-05 The practice of social and ethical accounting is emerging as a key tool for companies in the 1990s in response to calls for greater transparency and accountability to different stakeholders, and as a means for managing companies in increasingly complex situations where social and environmental issues are significant in securing business success. This is the first book to address the practice of social and ethical accounting, auditing and reporting, and its implications for the development of corporate social, ethical and environmental responsibility. It includes ten case studies, as well as an historical overview of the development of social and ethical accounting and reporting. The editors introduce a methodological framework that allows emerging practice worldwide to be analysed, understood and improved; and the case studies are written by the practitioners, giving insight into the experiences described. This innovative book, written by internationally acknowledged leaders in the field, will be of enormous value to business managers, particularly those with responsibility for corporate affairs, human resources, environmental management, financial management, or planning. It will also be a useful text for business students. |
| ethical issues in accounting: 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. |
| ethical issues in accounting: Accounting for the Public Interest Steven Mintz, 2013-10-04 This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA. |
| ethical issues in accounting: The Seven Signs of Ethical Collapse Marianne M. Jennings, 2006-08-22 Do you want to make sure you · Don't invest your money in the next Enron? · Don't go to work for the next WorldCom right before the crash? · Identify and solve problems in your organization before they send it crashing to the ground? Marianne Jennings has spent a lifetime studying business ethics---and ethical failures. In demand nationwide as a speaker and analyst on business ethics, she takes her decades of findings and shows us in The Seven Signs of Ethical Collapse the reasons that companies and nonprofits undergo ethical collapse, including: · Pressure to maintain numbers · Fear and silence · Young 'uns and a larger-than-life CEO · A weak board · Conflicts · Innovation like no other · Belief that goodness in some areas atones for wrongdoing in others Don't watch the next accounting disaster take your hard-earned savings, or accept the perfect job only to find out your boss is cooking the books. If you're just interested in understanding the (not-so) ethical underpinnings of business today, The Seven Signs of Ethical Collapse is both a must-have tool and a fascinating window into today's business world. |
| ethical issues in accounting: Research on Professional Responsibility and Ethics in Accounting Cynthia Jeffrey, 2011-06-01 Focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face. This title features articles on a range of important topics, including professionalism, social responsibility, ethical judgment, and accountability. |
| ethical issues in accounting: Handbook on Ethics in Finance Leire San-Jose, José Luis Retolaza, Luc van Liedekerke, 2019 |
| ethical issues in accounting: 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. |
| ethical issues in accounting: Code of Ethics for Professional Accountants International Federation of Accountants, 1998 |
| ethical issues in accounting: Ethical Issues in Accounting John Blake, Catherine Gowthorpe, 2005-06-20 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. |
| ethical issues in accounting: Methodological issues in accounting research Zahirul Hoque, 2018-03-26 What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? These basic questions concern everyone involved in research. A research study can be a voyage of discovering or choice of theoretical perspective as well as gathering empirics or facts on a problem or situation. This book provides a good guideline as to why and how to choose a particular theory or method to study an organisational phenomenon such as accounting. All the chapters provide both retrospective and contemporary views by scholars in the field. Each chapter documents the latest developments and research in accounting and control systems and provides valuable insights into methodological perspectives in accounting research. This second edition has also introduced a number of new chapters covering strategy-management control as practice, grounded theory approach, institutional logic and rhetoric, social interaction theory, actor-network theory and practice theory. The book is primarily intended for research students and academic researchers. It can also be used for undergraduate Honours course as well as postgraduate accounting and business methodology courses. Research organisations and consulting firms in accounting and business fields may also find this book useful. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research. |
| ethical issues in accounting: Ethical Obligations and Decision-Making in Accounting Executive Director Steven Mintz, Roselyn Morris, 2010-10-07 |
| ethical issues in accounting: 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. |
| ethical issues in accounting: Ethics for Accountants and Auditors Louise Kretzschmar, Korien Sander, Jaques Siebrits, Paul Vorster, 2019 Ethics for Accountants and Auditors offers an introduction to ethical value systems and ethical theories that are relevant to the accounting and auditing profession. The text combines theory and practical application to equip students and practitioners with the tools to deal with various ethical dilemmas. The book is suited for graduate and postgraduate teaching, managerial training and the ethical orientation of members of accounting and auditing professional associations.--Publisher's description. |
| ethical issues in accounting: Ethics and Finance John Hendry, 2013-11-07 Ethics and Finance: An Introduction provides a comprehensive and accessible introduction to the ethical issues raised by modern finance. Drawing carefully on ethical theory and with frequent use of case studies, it includes an analysis of the global financial system and its regulation and control, as well as a detailed analysis of the financial crisis. Chapters on specific areas of finance practice cover all the major financial scandals of recent times, from mis-selling to market manipulation and from insider trading to bankers' bonuses, as well as much more positive developments. From micro finance to derivatives trading, the book provides a careful and balanced treatment designed to help finance students and practitioners approach this sensitive topic in a thoughtful and constructive way. No prior knowledge of ethics or finance is required, and the book will be invaluable to students, finance teachers, practitioners and regulators. |
| ethical issues in accounting: Moral Mazes Robert Jackall, 2010 This updated edition of a classic study of ethics in business presents an eye-opening account of how corporate managers think the world works, and how big organizations shape moral consciousness. Robert Jackall takes the reader inside a topsy-turvy world where hard work does not necessarily lead to success, but sharp talk, self-promotion, powerful patrons, and sheer luck might. This edition includes a new foreword linking the themes of Moral Mazes to the financial tsunami that engulfed the world economy in 2008. |
| ethical issues in accounting: Understanding Accounting Ethics Mark Cheffers, Michael Pakaluk, 2007 An in-depth view of accounting ethics. |
| ethical issues in accounting: Accounting Ethics Ronald F. Duska, Brenda Shay Duska, Julie Anne Ragatz, 2011-04-18 This useful text offers a comprehensive understanding of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field. |
| ethical issues in accounting: Accounting Ethics Education Alberto J. Costa, Margarida M. Pinheiro, 2021-06-03 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. |
| ethical issues in accounting: Ethics and Auditing Tom Campbell, Keith A. Houghton, 2005-06-01 Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education. |
| ethical issues in accounting: Accounting Ethics: Empirical studies of accounting ethics J. Edward Ketz, 2005-12-15 For years accounting ethics has been viewed as an unimportant adjunct of academic and professional accounting. However, the economic scandals of the early twenty-first century have dramatically nullified this characterisation, with the ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns raising questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. Presenting important papers that reassess these theories, research studies and professional practices in the field of accounting ethics, this collection scrutinizes the body of knowledge that did not protect the investing public, and examines the current crisis in the creditability of financial reports. |
| ethical issues in accounting: Accounting Ethics Education Margarida Pinheiro, Alberto Costa, 2020-11-04 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. |
| ethical issues in accounting: Accounting Ethics Ronald F. Duska, Brenda Shay Duska, Kenneth Wm Kury, 2018 Including a focus on real-world application, practical advice, reader-friendly guidance, and insight into the effects of global change on the profession, this concise resource is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. -- |
| ethical issues in accounting: Final Accounting Barbara Ley Toffler, Jennifer Reingold, 2004-04-13 A withering exposé of the unethical practices that triggered the indictment and collapse of the legendary accounting firm. Arthur Andersen's conviction on obstruction of justice charges related to the Enron debacle spelled the abrupt end of the 88-year-old accounting firm. Until recently, the venerable firm had been regarded as the accounting profession's conscience. In Final Accounting, Barbara Ley Toffler, former Andersen partner-in-charge of Andersen's Ethics & Responsible Business Practices consulting services, reveals that the symptoms of Andersen's fatal disease were evident long before Enron. Drawing on her expertise as a social scientist and her experience as an Andersen insider, Toffler chronicles how a culture of arrogance and greed infected her company and led to enormous lapses in judgment among her peers. Final Accounting exposes the slow deterioration of values that led not only to Enron but also to the earlier financial scandals of other Andersen clients, including Sunbeam and Waste Management, and illustrates the practices that paved the way for the accounting fiascos at WorldCom and other major companies. Chronicling the inner workings of Andersen at the height of its success, Toffler reveals the making of an Android, the peculiar process of employee indoctrination into the Andersen culture; how Androids—both accountants and consultants--lived the mantra keep the client happy; and how internal infighting and billing your brains out rather than quality work became the all-important goals. Toffler was in a position to know when something was wrong. In her earlier role as ethics consultant, she worked with over 60 major companies and was an internationally renowned expert at spotting and correcting ethical lapses. Toffler traces the roots of Andersen's ethical missteps, and shows the gradual decay of a once-proud culture. Uniquely qualified to discuss the personalities and principles behind one of the greatest shake-ups in United States history, Toffler delivers a chilling report with important ramifications for CEOs and individual investors alike. |
| ethical issues in accounting: Business and Professional Ethics for Directors, Executives & Accountants Leonard J. Brooks, 2010 Business and Professional Ethics for Directors, Executives and Accountants, 5/e, International Edition delivers an insider's look at actual companies in the face of a wide range of ethical dilemmas. Providing real-world examples of ethical issues in the workplace, this accounting text gives you insight into the development of sound patterns of behavior on the part of directors, executives, and accountants. Current cases and key readings provide an interesting, challenging, and practical learning experience. |
| ethical issues in accounting: Super PACs Louise I. Gerdes, 2014-05-20 The passage of Citizens United by the Supreme Court in 2010 sparked a renewed debate about campaign spending by large political action committees, or Super PACs. Its ruling said that it is okay for corporations and labor unions to spend as much as they want in advertising and other methods to convince people to vote for or against a candidate. This book provides a wide range of opinions on the issue. Includes primary and secondary sources from a variety of perspectives; eyewitnesses, scientific journals, government officials, and many others. |
| ethical issues in accounting: Moral Development James R. Rest, 1986-11-07 This book focuses on a theoretical framework (the Four-Component Model) and evaluations of the Defining Issues Test (DIT) developed by Rest and his coworkers. The authors assess their own work with the DIT and that of hundreds of other investigators. Among their conclusions are: formal education is correlated with moral judgment; there is evidence for Kohlberg's higher stages; moral education programs produce modest gains, and, there are no sex differences. The book is important for libraries wishing a complete collection on moral development. Choice |
| ethical issues in accounting: Ethics in the Accounting Profession Stephen E. Loeb, 1978 |
| ethical issues in accounting: Principles of Accounting Volume 1 - Financial Accounting Mitchell Franklin, Patty Graybeal, Dixon Cooper, 2019-04-11 The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. 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. |
| ethical issues in accounting: Ethical Sensitivity Darcia Narváez, Leilani Gjellstad Endicott, 2009 These guidebooks for classroom teachers suggest skills and subskills requiredfor virtuous lives. |
| ethical issues in accounting: Ethical issues in controllers' work Alexander Moßhammer, 2018-08-30 Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Controlling, Note: 2,00, Leopold-Franzens-Universität Innsbruck (Institut für Organisation und Lernen - Bereich Management Accounting), Sprache: Deutsch, Abstract: Since managers were confronted with the problem of governing extensively extended organizations by some facile mechanisms, instruments and other means, they constituted the professional area of controlling. The main objective of controlling thereby should be to govern and direct organizations and their business actions by financial as well as non-financial information. Because of its easier interpretability financial information until now is still considered as the fundamental instrument of corporate governance, however, non-financial information nowadays is more and more considered with increasing importance. Although this conception of numerical leadership seems to be an innovation nobody in the 21st century wants to miss anymore, it has also a downside. As numerous, more or less grave incidents within the last decades give evidence, sole numerical leadership by the usage of operating numbers and driven by the endeavour of profit maximization regularly comes in conflict with ethical and moral behaviour. At least since the Enron scandal in 2001, which illustrates the absolute worst case of unethical behaviour in controlling and auditing and which is responsible for the loss of billions of dollars as well as thousands of jobs, the society became aware of the hazards that come along with unethical controlling techniques. This case study is tied to this critical approach to controlling and endeavours to show some conflicting points where controlling, driven by the objective of profit maximization, leads to unethical and/or even hazardous behaviour. Taking this deliberation one step further we also try to show possible solutions to prevent or alleviate such unethical behaviour and make a critical appraisal of them. Furthermore we will focus on how ethical values should be educated to ensure conformity of managers’ future business decisions with ethical values. In a last step we endeavour to show, that the conception of ethical behaviour itself constitutes not an absolute measure for assessing economical behaviour. Ethical behaviour is rather a relative way of thinking than an absolute one i.e. what is ethical for one part does not need to be considered as ethical for the other part. Thus it is important to know that there exist some points of view from which controllers’ unethical behaviour may be considered as ethically correct. |
ETHICAL Definition & Meaning - Merriam-Webster
The meaning of ETHICAL is of or relating to ethics. How to use ethical in a sentence. Synonym Discussion of Ethical.
ETHICAL | English meaning - Cambridge Dictionary
ETHICAL definition: 1. relating to beliefs about what is morally right and wrong: 2. morally right: 3. An ethical…. Learn more.
ETHICAL Definition & Meaning | Dictionary.com
Ethical definition: pertaining to or dealing with morals or the principles of morality; pertaining to right and wrong in conduct.. See examples of ETHICAL used in a sentence.
Ethics | Definition, History, Examples, Types, Philosophy, & Facts ...
Apr 21, 2025 · The term ethics may refer to the philosophical study of the concepts of moral right and wrong and moral good and bad, to any philosophical theory of what is morally right and …
Ethical - definition of ethical by The Free Dictionary
1. pertaining to or dealing with morals or the principles of morality; pertaining to ethics. 2. being in accordance with the rules or standards for right conduct or practice, esp. the standards of a …
ethical adjective - Definition, pictures, pronunciation and usage …
Definition of ethical adjective in Oxford Advanced Learner's Dictionary. Meaning, pronunciation, picture, example sentences, grammar, usage notes, synonyms and more.
What does Ethical mean? - Definitions.net
Ethical refers to principles of right or wrong that govern a person's behavior or the conducting of an activity. It pertains to accepted standards of conduct based on concepts of morality, …
What Does Ethical Mean? | Clear Principles Explained
Ethical refers to principles that govern behavior, ensuring actions align with moral values and societal norms. Ethics is a branch of philosophy that deals with questions about what is …
ethical - Wiktionary, the free dictionary
May 15, 2025 · ethical (comparative more ethical, superlative most ethical) (philosophy, not comparable) Of or relating to the study of ethics. The philosopher Kant is particularly known for …
What Does Ethical Mean? - The Word Counter
Apr 2, 2022 · According to Dictionary, the word ethical is an adjective that means related to morals or principles or the concept of right and wrong. If something is ethical, it is within moral …
ETHICAL Definition & Meaning - Merriam-Webster
The meaning of ETHICAL is of or relating to ethics. How to use ethical in a sentence. Synonym Discussion of Ethical.
ETHICAL | English meaning - Cambridge Dictionary
ETHICAL definition: 1. relating to beliefs about what is morally right and wrong: 2. morally right: 3. An ethical…. Learn more.
ETHICAL Definition & Meaning | Dictionary.com
Ethical definition: pertaining to or dealing with morals or the principles of morality; pertaining to right and wrong in conduct.. See examples of ETHICAL used in a sentence.
Ethics | Definition, History, Examples, Types, Philosophy, & Facts ...
Apr 21, 2025 · The term ethics may refer to the philosophical study of the concepts of moral right and wrong and moral good and bad, to any philosophical theory of what is morally right and …
Ethical - definition of ethical by The Free Dictionary
1. pertaining to or dealing with morals or the principles of morality; pertaining to ethics. 2. being in accordance with the rules or standards for right conduct or practice, esp. the standards of a …
ethical adjective - Definition, pictures, pronunciation and usage …
Definition of ethical adjective in Oxford Advanced Learner's Dictionary. Meaning, pronunciation, picture, example sentences, grammar, usage notes, synonyms and more.
What does Ethical mean? - Definitions.net
Ethical refers to principles of right or wrong that govern a person's behavior or the conducting of an activity. It pertains to accepted standards of conduct based on concepts of morality, …
What Does Ethical Mean? | Clear Principles Explained
Ethical refers to principles that govern behavior, ensuring actions align with moral values and societal norms. Ethics is a branch of philosophy that deals with questions about what is …
ethical - Wiktionary, the free dictionary
May 15, 2025 · ethical (comparative more ethical, superlative most ethical) (philosophy, not comparable) Of or relating to the study of ethics. The philosopher Kant is particularly known for …
What Does Ethical Mean? - The Word Counter
Apr 2, 2022 · According to Dictionary, the word ethical is an adjective that means related to morals or principles or the concept of right and wrong. If something is ethical, it is within moral …
