Author : Brian P. West
Publisher : Routledge
Page : 473 pages
File Size : 22,91 MB
Release : 2003-04-17
Category : Business & Economics
ISBN : 1134450559
This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence
Author : Brian P. West
Publisher : Routledge
Page : 253 pages
File Size : 33,99 MB
Release : 2003-04-17
Category : Business & Economics
ISBN : 1134450567
This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.
Author : Steven Mintz
Publisher : Springer Science & Business Media
Page : 284 pages
File Size : 46,1 MB
Release : 2013-10-04
Category : Philosophy
ISBN : 9400770820
This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Author : American Bar Association. House of Delegates
Publisher : American Bar Association
Page : 216 pages
File Size : 32,7 MB
Release : 2007
Category : Law
ISBN : 9781590318737
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author : International Federation of Accountants
Publisher :
Page : 55 pages
File Size : 33,26 MB
Release : 1998
Category : Accountants
ISBN : 9781887464284
Author : Cynthia Jeffrey
Publisher : Emerald Group Publishing
Page : 243 pages
File Size : 34,80 MB
Release : 2010-01-20
Category : Philosophy
ISBN : 1849507236
Presents the research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. This title features articles on a broad range of important topics, including professionalism, social responsibility, ethical judgment, and accountability.
Author : Michael Pakaluk
Publisher :
Page : 422 pages
File Size : 14,3 MB
Release : 2011
Category : Accountants
ISBN : 9780976528036
Discusses in detail the many accounting scandals involving AIG in a case study format. Examines key concepts associated with ethics for accountants, including virtues, personal responsibility, the link between rules and principles, and professionalism. Outlines three high-profile ethics cases involving Enron, WorldCom and Lehman Brothers, along with 10 cases drawn from everyday accounting practice. Concludes with a discussion of how a student or practitioner can continue to grow in ethics and as a professional.
Author : Brian P. West
Publisher :
Page : 642 pages
File Size : 11,29 MB
Release : 1999
Category : Accounting
ISBN :
Through its emphasis on compliance with processing rules, the accounting profession remains beset by an inferior notion of 'quality' in financial reporting. The capacity of financial reports to provide a reliable guide for financial choice and action is instead shown to be dependent on establishing correspondence with up-to-date commercial phenomena.
Author : Mike Dent
Publisher : Routledge
Page : 577 pages
File Size : 16,82 MB
Release : 2016-07-01
Category : Business & Economics
ISBN : 1317699483
The Routledge Companion to the Professions and Professionalism is a state-of-the-art reference work which maps out the current developments and debates around the sociology of the professions, and how they relate to management and organizations. Supported by an international contributor team specializing in the disciplines of organizational studies and sociology, the collection provides extensive coverage of this field of research. It brings together the core concepts and issues, and has chapters on all the key aspects of professions in both the public and private sectors, including issues of governance and regulation. The volume closes with a set of international case studies which provide valuable practical insights into the subject. This Companion will be an indispensable reference source for students, scholars and educators within the social sciences, especially within management, organizational studies and sociology. It will also be highly relevant for those working and studying in the area of professional education.
Author : Matthew Gill
Publisher : Oxford University Press
Page : 209 pages
File Size : 41,92 MB
Release : 2009-06-25
Category : Business & Economics
ISBN : 0199547149
Accounting is the language of business, increasingly standardized across the world through powerful global firms. This ethnographic study shows how decisions and judgements are actually reached, exploring the links between technical knowledge, professional judgement, and ethics.
