Despite the enormous impact of Enron on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This conciseintroductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factorsthat influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is acompact introductionaimed at both students and practitioners who want to understand more about the ethics of accounting.
Titel
Accounting and Business Ethics
Untertitel
An Introduction
Autor
EAN
9780203012628
ISBN
978-0-203-01262-8
Format
E-Book (pdf)
Hersteller
Herausgeber
Genre
Veröffentlichung
27.05.2009
Digitaler Kopierschutz
Adobe-DRM
Anzahl Seiten
240
Jahr
2009
Untertitel
Englisch
Unerwartete Verzögerung
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