By Ronald Duska
This new version of Accounting Ethics has been comprehensively up to date to house the numerous alterations in the accounting occupation due to the fact 2002; the authors systematically discover the recent variety of moral concerns that experience arisen because of fresh advancements, together with the monetary problem of 2008.
- Highlights the debates over using fair-value accounting and rules- as opposed to rules-based criteria
- Offers a finished evaluate of ethics in accounting, in addition to an exam of and suggestions for fixing the present problem during this box
- Investigates the character and goal of accounting
- Uses concrete examples and case stories, together with present events
- Examines the moral duties of person accountants in addition to accounting businesses
Chapter One the character of Accounting and the executive moral hassle: precise Disclosure (pages 9–30):
Chapter moral habit in Accounting: what's Ethics? (pages 31–49):
Chapter 3 moral habit in Accounting: moral thought (pages 51–67):
Chapter 4 Accounting as a career: features of a occupation (pages 69–76):
Chapter 5 Accounting Codes of behavior (pages 77–92):
Chapter Six the principles of the Code of behavior (pages 93–107):
Chapter Seven The Auditing functionality (pages 109–134):
Chapter 8 The Ethics of Managerial Accounting (pages 135–149):
Chapter 9 The Ethics of Tax Accounting (pages 151–166):
Chapter Ten Ethics utilized to the Accounting company (pages 167–183):
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Additional resources for Accounting Ethics, Second Edition
The belief that “people should do their jobs” is probably in your set of moral beliefs, But why is that the right thing to do? Why should people do their jobs? Should they do them under any and every circumstance, even when it is not beneficial to them? ” Does that mean that accountants need to place their family’s interests below 40 What Is Ethics? those of the public? If the accountant has obligations both to a client and to a family member, does the accountant necessarily have to place the public’s interest first?
For example, according to some people or groups, assisted suicide is ethically acceptable. org/wiki/Accounting_scandals. What Is Ethics? 35 ics examines what “assisted suicide” means (analysis) and what reasons can be given in support of or against the practice (evaluation). II Ethics: The Intellectual Enterprise Every person has an ethical set of beliefs or ethical principles. For example, most people have some belief about whether practices such as euthanasia, abortion, capital punishment, and adultery are good or bad, right or wrong, acceptable or unacceptable.
How do ethics apply to business in general, and to accounting in particular? I What Is Ethics? The remainder of this chapter will focus on the nature and dimensions of ethics and morality and on their application to accounting practices and the accounting profession. The words “ethics” and “morals” have a number of meanings. Webster’s Collegiate Dictionary gives four basic meanings of the word “ethics:” • the discipline dealing with what is good and bad and with moral duty and obligation • a set of moral principles or values • a theory or system of moral values • the principles of conduct governing an individual or group Ethics, in all its forms, is concerned with right or wrong, good or bad.
Accounting Ethics, Second Edition by Ronald Duska