Author : Margarida M. Pinheiro
Publisher : Routledge
Page : 202 pages
File Size : 46,99 MB
Release : 2022-05
Category : Accountants
ISBN : 9780367620677
The book promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field.
Author : Mary C. Gentile
Publisher : Yale University Press
Page : 283 pages
File Size : 17,26 MB
Release : 2010-08-24
Category : Business & Economics
ISBN : 0300161328
How can you effectively stand up for your values when pressured by your boss, customers, or shareholders to do the opposite? Drawing on actual business experiences as well as on social science research, Babson College business educator and consultant Mary Gentile challenges the assumptions about business ethics at companies and business schools. She gives business leaders, managers, and students the tools not just to recognize what is right, but also to ensure that the right things happen. The book is inspired by a program Gentile launched at the Aspen Institute with Yale School of Management, and now housed at Babson College, with pilot programs in over one hundred schools and organizations, including INSEAD and MIT Sloan School of Management. She explains why past attempts at preparing business leaders to act ethically too often failed, arguing that the issue isn’t distinguishing what is right or wrong, but knowing how to act on your values despite opposing pressure. Through research-based advice, practical exercises, and scripts for handling a wide range of ethical dilemmas, Gentile empowers business leaders with the skills to voice and act on their values, and align their professional path with their principles. Giving Voice to Values is an engaging, innovative, and useful guide that is essential reading for anyone in business.
Author : Ronald F. Duska
Publisher : John Wiley & Sons
Page : 252 pages
File Size : 12,8 MB
Release : 2018-11-28
Category : Business & Economics
ISBN : 1119118786
A trusted resource on the complex ethical questions that define the accounting profession An accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.
Author : Eileen Z. Taylor
Publisher : Routledge
Page : 511 pages
File Size : 27,55 MB
Release : 2020-12-29
Category : Business & Economics
ISBN : 0429954255
The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.
Author : Gordon Klein
Publisher : Wiley Global Education
Page : 355 pages
File Size : 22,50 MB
Release : 2015-12-17
Category : Business & Economics
ISBN : 1118939034
ETHICS in ACCOUNTING Did you Know? This book is available as a Wiley E-Text. The Wiley E-Text is a complete digital version of the text that makes time spent studying more efficient. Course materials can be accessed on a desktop, laptop, or mobile device—so that learning can take place anytime, anywhere. A more affordable alternative to traditional print, the Wiley E-Text creates a flexible user experience: ✓ Access on-the-go ✓ Search across content ✓ Highlight and take notes ✓ Save money! The Wiley E-Text can be purchased in the following ways: Via your campus bookstore: Wiley E-Text: Powered by VitalSource® ISBN 978-1-118-93904-8 Directly from: www.wiley.com/college/klein
Author : Iris Stuart
Publisher : Wiley Global Education
Page : 314 pages
File Size : 11,87 MB
Release : 2014-09-23
Category : Business & Economics
ISBN : 1118880196
Balancing both technical proficiency and ethical sensibility, Accounting Ethics provides a decision model approach to accounting, 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. Includes a decision model which guides students through the process of ethical decision making. Emphasizes the individual accountant’s decision making on both technical and ethical matters. Provides a focus on technical competencies and teaches students how to apply their knowledge through the provision of exercises and cases. Author team includes a blend of skills and experience: a philosopher, an accountant and an expert in business ethics. Strong pedagogical framework that includes study questions, review lists of chapter ‘take-ways’, and review checklists of key ideas. Provides an international perspective on fraud issues.
Author : Margarida M. Pinheiro
Publisher : Routledge
Page : 171 pages
File Size : 44,65 MB
Release : 2020-11-04
Category : Business & Economics
ISBN : 1000220516
Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on accounting ethics education, and it is an essential reference in the field. The subject of accounting ethics education is critical to foster ethical awareness that may prevent the way in which one acts or behaves, especially towards others. The point is that accounting education cannot exist without ethical education and accountants must be technically proficient and ethically sensible since ethical behavior is vital to the status and credibility of the accountancy profession. And this sensibility must be developed while the future professional is still cultivating his or her moral and intellectual structure within the school learning environment: character and practical reasoning are crucial because they include not only knowledge of rules and principles, and their correct application but also values and virtues. Examining multiple perspectives, Accounting Ethics Education: Teaching Virtues and Values advances the scholarly debate by providing cuttingedge and insightful research vital for all those interested and immersed in these matters. It begins with a historical perspective of accounting ethics education and continues by exploring challenges, opportunities and developments in the area. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.
Author : Alberto J. Costa
Publisher : Routledge
Page : 173 pages
File Size : 25,46 MB
Release : 2021-06-03
Category : Business & Economics
ISBN : 1000399869
Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical dilemmas) are crucial. Accounting education is best performed by the accountant’s adherence to the principles of the accounting profession and by individuals and firms following the appropriate rules, act according to the codes of conduct adopted by their profession, exercise clear judgment whenever they address financial transactions and consider/assess the state of a given business. Accounting Ethics Education: Making Ethics Real gathers a diversity of contributions from invited well-known experts and other specialists. It promotes comprehensive reflection around key trends, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field. In the performance of accounting tasks, the accountant should be educated and supported in the skills development and habit formation to solve accounting problems, recognize moral issues and resolve ethical dilemmas that will be encountered in their special tasks. Also, this book provides a moral map for identifying and acting on values when difficult situations arise. Examining multiple perspectives, the book improves the scholarly debate by providing cutting-edge and insightful research vital for all those interested and immersed in these matters. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.
Author : Emerald Group Publishing Limited
Publisher : Emerald Group Publishing
Page : 217 pages
File Size : 45,79 MB
Release : 2015-11-05
Category : Business & Economics
ISBN : 1785608665
New Perspectives in Accounting Ethics is a unique collection of articles that represent the very highest level of scholarship and identifies emerging themes in the field. These include the following: - Accounting and Sustainability - Corporate Social Responsibility - Whistleblowing
Author : Diane L. Swanson
Publisher : IAP
Page : 424 pages
File Size : 38,35 MB
Release : 2010-11-01
Category : Business & Economics
ISBN : 1617351644
Toward Assessing Business Ethics Education, edited by Diane L. Swanson and Dann G. Fisher of Kansas State University, is a sequel to their book Advancing Business Ethics Education in the Ethics in Practice IAP book series. The focus on assessment in this second book is a timely response to the urgent search among business schools for ways to teach and assess ethics at a time when the public’s faith in corporations and business schools has been undermined greatly by the failure of both to respond to widespread corruption and scandals in the business sector. Although no one expects business education alone to resolve these problems, the distinguished scholars represented in this book advocate that business schools should at least do their part by exposing their students to decision models that incorporate ethical dimensions on behalf of corporate stakeholders and society at large. As the book’s title conveys, it is then important to assess key learning objectives to insure that business students graduate knowing ethics fundamentals and armed with the ability to recognize ethical dilemmas and possible solutions during the course of their careers. This book will speak to all who are interested in accountability for business ethics education, especially business school deans, university administrators, faculty members, students, and prospective employers. This audience will find that the enterprise of assessing business ethics education is advanced in three ways. First, the book functions as a venue for distinguished scholars to share the innovative ways that they are assessing ethics coverage in courses and degree programs. Second, these authors identify what needs to be assessed and the means for doing so. Third, the book serves not only as a guide to assessment, but also as a platform for expanding and improving ethics coverage in business schools. Moreover, an important take away for readers is the provision of a simple formula, first advocated by Diane L. Swanson and William C. Frederick (University of Pittsburgh) in 2005, for delivering ethics education that minimizes assessment errors. By following this formula, business schools can provide assurances that ethics will not be assessed as being sufficient when it is woefully inadequate or even missing in the curriculum and that it cannot be distorted, diluted, or trivialized by uninformed coverage and still pass inspection. Avoiding these assessment errors is critical in an educational environment in which weak accrediting standards for ethics go hand in hand with spotty, uniformed coverage that would not be tolerated for other business disciplines.
