Accounting Ethics
1. Auflage April 2014
312 Seiten, Softcover
Wiley & Sons Ltd
ISBN:
978-1-118-54240-8
John Wiley & Sons
Balancing both technical proficiency and ethical sensibility,
Accounting Ethics provides a decision model approach
throughout, aiding both student comprehension and supporting the
instructor in emphasizing the key elements of the decision process
that shapes the technically and ethically competent professional
accountant.
Section 1: Purpose, Background, and Approach
Accounting Ethics: The Rationale for Addressing the Ethical Dimension of Accounting
The Approach and Outline of the Book and our Decision Model as 'A Structuring Device' and 'Engine' of the Book
Section 2: Understanding Ethical Problems in Accounting
Defining the Problem: The Accounting Approach and the Ethical Approach
Identifying Relevant Resources: The Financial Statements
Identifying Relevant Resources: Moral Philosophy
Identifying Relevant Resources: Accounting Standards and Professional Ethics
Identifying Important Characteristics of the Environment: Stakeholders and Conflicts of Interest
Section 3: Judging and Acting on Ethical Problems in Accounting
Generating and Assessing Decision Alternatives
Practical Judgment and Action
Case Chapter: Applying the Decision Model on Practical Cases
Section 4: Contemporary Issues in Accounting
Auditing Ethics
Social and Environmental Issues in Accounting
Accounting Ethics: The Rationale for Addressing the Ethical Dimension of Accounting
The Approach and Outline of the Book and our Decision Model as 'A Structuring Device' and 'Engine' of the Book
Section 2: Understanding Ethical Problems in Accounting
Defining the Problem: The Accounting Approach and the Ethical Approach
Identifying Relevant Resources: The Financial Statements
Identifying Relevant Resources: Moral Philosophy
Identifying Relevant Resources: Accounting Standards and Professional Ethics
Identifying Important Characteristics of the Environment: Stakeholders and Conflicts of Interest
Section 3: Judging and Acting on Ethical Problems in Accounting
Generating and Assessing Decision Alternatives
Practical Judgment and Action
Case Chapter: Applying the Decision Model on Practical Cases
Section 4: Contemporary Issues in Accounting
Auditing Ethics
Social and Environmental Issues in Accounting
"This text is unique in its pragmatic approach to its subject matter, providing an effective balance between the theory and practical elements of accounting, sometimes more subtle ethical issues that confront its practitioners on a regular basis. Its methodical and comprehensive examination of ethical theory and everyday accounting practice illuminates decision-making for both practitioners and others seeking to access this otherwise complicated topic, Congratulations to authors!"
Dr. Ioan Andone, Alexandru Ioan Cuza University of Iasi
Dr. Ioan Andone, Alexandru Ioan Cuza University of Iasi
Iris Stuart is Professor of Auditing in the Department of Accounting, Auditing and Law at NHH (Norwegian School of Economics), Bergen, Norway.
Bruce Stuart is a philosopher with a degree in American Studies who currently lives in Bergen, Norway and is working as a writing consultant for the Department of Accounting, Auditing and Law, NHH.
Lars Jacob Tynes Pedersen is an Associate Professor in the Department of Accounting, Auditing and Law at NHH, Bergen, Norway where he teaches accounting ethics, business ethics and corporate social responsibility.
Bruce Stuart is a philosopher with a degree in American Studies who currently lives in Bergen, Norway and is working as a writing consultant for the Department of Accounting, Auditing and Law, NHH.
Lars Jacob Tynes Pedersen is an Associate Professor in the Department of Accounting, Auditing and Law at NHH, Bergen, Norway where he teaches accounting ethics, business ethics and corporate social responsibility.
