"Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen Debacle, the examine the ethical responsibilities of individual accountants as well as accounting firms." "The book begins by investigating the nature and purpose of accounting and follows with a brief stu...

Ausführliche Beschreibung

Bibliographische Detailangaben

Hauptverfasser:	Duska, Ronald F. (VerfasserIn), Duska, Brenda Shay (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Malden, Mass. Blackwell Publ. 2003
Ausgabe:	1. publ.
Schriftenreihe:	Foundations of business ethics 2
Schlagworte:	Accounting Bedrijfsethiek Comptabilité - Aspect moral Comptabilité Comptables - Déontologie Déontologie Morale des affaires Ethik Accountants > Professional ethics Accounting > Moral and ethical aspects Berufsethik Wirtschaftsprüfer
Zusammenfassung:	"Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen Debacle, the examine the ethical responsibilities of individual accountants as well as accounting firms." "The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants' responsibilities. Because accounting is governed by a code of ethics, it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate. Next, the book explores the major types of practices in which accountants engage - auditing, managerial accounting, and tax accounting - and the responsibilities associated with those practices." "The book concludes with an investigation into the ethical responsibilities of accounting firms, and the pressures that militate against the fulfilling of those responsibilities."--BOOK JACKET.
Beschreibung:	LI, 277 S.
ISBN:	0631216502 9780631216506 9780631216513 0631216510