Accounting ethics:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chichester
Wiley
2014
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XI, 300 S. graph. Darst. |
| ISBN: | 9781118542408 |
Internformat
MARC
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| 245 | 1 | 0 | |a Accounting ethics |c Iris Stuart ; Bruce Stuart ; Lars J. T. Pedersen |
| 264 | 1 | |a Chichester |b Wiley |c 2014 | |
| 300 | |a XI, 300 S. |b graph. Darst. | ||
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| 650 | 4 | |a Ethik | |
| 650 | 4 | |a Accounting |x Moral and ethical aspects | |
| 650 | 4 | |a Accountants |x Professional ethics | |
| 650 | 4 | |a Business ethics | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-027495306 | ||
Datensatz im Suchindex
| _version_ | 1804152488886009856 |
|---|---|
| adam_text | CONTE
NTS
Preface
ix
Acknowledgments
xi
PART I PURPOSE, BACKGROUND, AND APPROACH
1
Chapter
1
The Technical and Ethical Responsibilities in Accounting
3
Accounting, Ethics Reform, and You
3
A Brief History of Accounting Ethics in Higher Education
7
The Authors Perspective
9
Accounting Education: Training for Competency and Moral
Phi
Io
sopli as a Resource
13
Accounting Theory and Ethics
15
Accounting Discourse: Knowledge Production and
Communication
17
Accounting as Practice: The Realization of Internal Goods
and Virtues
20
Chapter Review Questions
23
References
24
Chapter
2
Decision Making in Accounting
26
The General Nature of Decisions and Decision Making in
Accounting
27
Making a Decision Under Conditions of Uncertainty
28
The Learning of Technical Competency
in the Classroom and Mentored Work Experience
29
The Goal of Accounting: The Production of Financial
Reports for Various Stakeholders
30
A Working Definition of Ethics
36
Utilitarianism
39
Deontology
40
Virtue Ethics
41
Social Contract Theory
43
A Decision Model for Accounting Ethics
45
Outline of the Book
53
Chapter Review Questions
55
References
55
VI
CONTENTS
PART II A DECISION MODEL FOR
ACCOUNTING ETHICS
57
Chapter
3
Defining the Problem
—
From an Accounting and an
Ethical Point of View
59
Introduction
60
Problem-Definition: Finding and Formulating
the Problem
61
The Accounting Problem and the Ethical Problem
63
Finding the Problem in Accounting Ethics
68
Formulating the Problem in Accounting Ethics
73
Summary
77
Chapter Review Questions
78
Cases
78
Chapter
4
Accounting Standards for Financial Statements:
Resources for Decision Making
81
The Objective of Financial Statements
82
Using Rules for Financial Statement as a Resource to Make
Accounting Decisions
83
The Conceptual Framework
84
The Financial Statements
85
Accounting Rules for Recording Transactions and Valuing
Accounts
88
Quality of Information
92
Ethical Issues Associated with the Profit or Loss Statement
and the Statement of Financial Position
93
Fraud and Ethics
101
Chapter Review Questions
104
Cases
104
Chapter
5
Moral Philosophy and Ethical Reasoning: Resources for
Decision Making
116
Toward an Ethical Framework in Accounting Practice
117
Using Moral Philosophy Principles as a Resource to Make
Accounting Decisions
119
The Philosophical Traditions, Duties, and Virtues
120
The Elements of Moral Philosophy Embedded in
Accounting Practice: Utilitarianism
121
Summary
123
The Elements of Moral Philosophy Embedded in Accounting:
Deontology
124
The Deontological View of Human Nature: Reason, Freedom,
and
Au
tonom
v
125
Virtue Ethics and Accounting
133
Chapter Review Questions
143
CONTENTS
VU
Cases
144
References
149
Chapter
6
Professional Ethics as a Resource for Decision Making
151
Accounting and Professional Ethics
152
Professional Ethics as a Resource to Make Accounting
Decisions
152
Accounting as a Profession
153
Professional Ethics
156
Codes of Ethics as Tools for Decision Making
159
The Code of Ethics for Professional Accountants
160
Using Professional Ethics in Decision Making in Accounting
166
Summary
169
Review Questions
170
Cases
170
Chapter
7
Stakeholders in Accounting Ethics: Pressures and Conflicts
of Interest
178
Accounting and Stakeholders
179
Stakeholders and their Influence on Accounting Decisions
180
Characteristics of Stakeholders
182
Classifying Stakeholders in Practice
185
Pressures on the Accountant in the Decision-Making Process
189
Conflicts of Interest
190
Summary
193
Chapter Review Questions
194
Cases
194
Cash Fraud
195
Long-Term
Debt Fraud
196
Misappropriation of Assets
196
The Auditors
196
References
202
Chapter
8
Generating and Assessing Decision Alternatives:
Practical Wisdom and Action
203
Introduction
204
Reflections on Our Decision Model
205
Year-End Adjusting Process, Adjusting Entries, Bad
Debt Expense Estimates
206
A Violation of Accounting Standards? But Not
an Ethical Problem?
213
Internal Controls and Embezzlement
215
To Bribe or Not to Bribe: That is the Question
216
Reflections on Case Analysis: Practical Wisdom
and Deliberative Judgment
221
Human Motivation and Behavior: Incentives and
Support for Ethical Action
224
VIU
CONTENTS
Chapter Review Questions
225
Cases
225
References
232
PART
III
ACCOUNTING IN SOCIETY
233
Chapter
9
Auditing Ethics
235
The Role and Responsibilities of the Auditor
235
Values, Standards, and Virtues in the Professional
Codes of Conduct
236
Audit Judgment
242
Appendix
260
Chapter Review Questions
263
Cases
263
References
269
Chapter
10
The Accountant in Society: Deciding for Ethical Action
270
Chapter Themes
271
The individual
Accountant:
Makink
Fřhiral
Der-ision.s
271
The Social Context for the Accountant s Decision Making:
The Ethical Domain
272
The Moral Structure of Accounting: Economic Events and
Accounting Discourse
274
The Perception that Accounting is Only a Technical Craft,
But Not an Ethical Practice
276
Professionalism in Social Context
277
The Accountant and the Profession in the Market
and Society
279
The Mixed Good of Accounting Discourse: Market
Values and Accounting Ethics
283
Market Values and Accounting Values: The Social
Domain of Accounting Ethics
284
Market Values and the Function of Accounting
285
Social Contract Theory
288
Corporate Social Responsibility
291
Chapter Review Questions
293
References
294
Index
297
|
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| language | English |
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| spelling | Stuart, Iris Verfasser aut Accounting ethics Iris Stuart ; Bruce Stuart ; Lars J. T. Pedersen Chichester Wiley 2014 XI, 300 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Ethik Accounting Moral and ethical aspects Accountants Professional ethics Business ethics Entscheidungsfindung (DE-588)4113446-1 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Wirtschaftsethik (DE-588)4066439-9 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 s Wirtschaftsethik (DE-588)4066439-9 s Entscheidungsfindung (DE-588)4113446-1 s DE-604 Stuart, Bruce Verfasser aut Pedersen, Lars Jacob Tynes 1979- Verfasser (DE-588)1068086440 aut Erscheint auch als Online-Ausgabe 978-1-118-88018-0 Erscheint auch als Online-Ausgabe 978-1-118-88020-3 Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027495306&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Stuart, Iris Stuart, Bruce Pedersen, Lars Jacob Tynes 1979- Accounting ethics Ethik Accounting Moral and ethical aspects Accountants Professional ethics Business ethics Entscheidungsfindung (DE-588)4113446-1 gnd Rechnungslegung (DE-588)4128343-0 gnd Wirtschaftsethik (DE-588)4066439-9 gnd |
| subject_GND | (DE-588)4113446-1 (DE-588)4128343-0 (DE-588)4066439-9 |
| title | Accounting ethics |
| title_auth | Accounting ethics |
| title_exact_search | Accounting ethics |
| title_full | Accounting ethics Iris Stuart ; Bruce Stuart ; Lars J. T. Pedersen |
| title_fullStr | Accounting ethics Iris Stuart ; Bruce Stuart ; Lars J. T. Pedersen |
| title_full_unstemmed | Accounting ethics Iris Stuart ; Bruce Stuart ; Lars J. T. Pedersen |
| title_short | Accounting ethics |
| title_sort | accounting ethics |
| topic | Ethik Accounting Moral and ethical aspects Accountants Professional ethics Business ethics Entscheidungsfindung (DE-588)4113446-1 gnd Rechnungslegung (DE-588)4128343-0 gnd Wirtschaftsethik (DE-588)4066439-9 gnd |
| topic_facet | Ethik Accounting Moral and ethical aspects Accountants Professional ethics Business ethics Entscheidungsfindung Rechnungslegung Wirtschaftsethik |
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