By Ronald Duska, Brenda Shay Duska, Julie Anne Ragatz
This new version of Accounting Ethics has been comprehensively up to date to house the numerous alterations in the accounting occupation considering that 2002; the authors systematically discover the hot diversity of moral concerns that experience arisen because of fresh advancements, together with the monetary trouble of 2008.
- Highlights the debates over using fair-value accounting and ideas- as opposed to rules-based standards
- Offers a complete assessment of ethics in accounting, in addition to an exam of and proposals for fixing the present drawback during this field
- Investigates the character and function of accounting
- Uses concrete examples and case reviews, together with present situations
- Examines the moral obligations of person accountants in addition to accounting firms
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Extra resources for Accounting Ethics
There is often disagreement about who and what are equal, but unless there is some relevant difference, all persons should be treated equally. Therefore if there is no relevant difference between you and your siblings, you should all receive roughly the same size piece of cake. If it is your sister’s birthday, however, you are not equal in all relevant respects; her birthday creates a good reason for her to get a larger piece. This notion of fairness gives rise to another reason for or against a course of action: entitlement.
When the ethos or ethics breaks down, we need legal constraints. Hence the development of regulatory bodies and standards. At this point it will be helpful to engage in a brief survey of the development of accounting standards. V Development of Explicit Accounting Standards and Regulations While much of the general public has become familiar with the breakdown of the accounting ethos because of the Enron/Andersen debacle, and with the consequent attempt to answer these breakdowns with the Sarbanes–Oxley Act, there were previous attempts to regulate and guide the accounting profession.
As an accountant, what are your basic goals? Are they compatible with other values that you have? If you need to choose between keeping a job and violating your professional responsibilities, what would you do? When your responsibility to family clashes with your responsibility to your job, how do you resolve the conflict? • A final reason for studying ethics is to identify the basic ethical principles that can be applied to action. These principles should enable you to determine what should be done and to understand why.
Accounting Ethics by Ronald Duska, Brenda Shay Duska, Julie Anne Ragatz