By Ronald Duska, Brenda Shay Duska, Julie Anne Ragatz

ISBN-10: 1405196130

ISBN-13: 9781405196130

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

    Show description

Read or Download Accounting Ethics PDF

Similar business ethics books

Design Management Case Studies - download pdf or read online

This learn presents an strange and well timed contribution to wisdom of the administration of product and repair innovation. Six case reviews from huge and small businesses within the united kingdom and out of the country disguise a various variety of commercial contexts together with structure, buyer services, textiles and garments.

Download e-book for iPad: The Ethics of Technological Risk by Lotte Asveld, Sabine Roeser

This quantity brings jointly best authors from the fields of hazard, philosophy, social sciences and psychology to deal with the problem of ways we should always come to a decision how a long way technological hazards are morally applicable or now not. The underlying ideas are tested, in addition to methodological demanding situations, public involvement and tools for democratization.

Resisting Corporate Corruption: Cases in Practical Ethics by Stephen V. Arbogast PDF

Taking a different method of company ethics in contrast to the common specialise in conceptual/legal frameworks, this booklet good points 25 case stories that disguise a whole diversity of industrial practices, controls, and ethics concerns. the hot variation is absolutely up to date with new case reports from the hot monetary problem, evaluating it with Enron's crossing of assorted moral strains.

New PDF release: An Integral Approach to Development Economics: Islamic

Constructing economies corresponding to these in sub-Saharan Africa are seeking practical fiscal coverage prescriptions. regardless of financial progress in nations like Nigeria, poverty and unemployment blight the lives of many, in the middle of lots. at the same time, a lot neo-classical fiscal inspiration is being puzzled opposed to the backdrop of worldwide fiscal meltdown, giving upward push to inquiry approximately extra indispensable ways to sustainable improvement.

Extra resources for Accounting Ethics

Example text

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.

Download PDF sample

Accounting Ethics by Ronald Duska, Brenda Shay Duska, Julie Anne Ragatz

by Jason

Rated 4.85 of 5 – based on 7 votes