Download or read book The Routledge Handbook of Accounting Ethics written by Eileen Z. Taylor and published by Routledge. This book was released on 2020-12 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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. As 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 accountant's and accountings' ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on from 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"--

Download or read book The Routledge Handbook of Accounting Ethics written by Eileen Z. Taylor and published by Routledge. This book was released on 2020-12-29 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Routledge Companion to Critical Accounting written by Robin Roslender and published by Routledge. This book was released on 2017-09-11 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: The field of critical accounting has expanded rapidly since its inception and has become recognised?as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.

Download or read book Accounting Ethics Education written by Alberto J. Costa and published by Routledge. This book was released on 2021-06-03 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Routledge Handbook of Ethics and Public Policy written by Annabelle Lever and published by Routledge. This book was released on 2018-10-26 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: What does it mean to do public policy ethics today? How should philosophers engage with ethical issues in policy-making when policy decisions are circumscribed by political and pragmatic concerns? How do ethical issues in public policy differ between areas such as foreign policy, criminal justice, or environmental policy? The Routledge Handbook of Ethics and Public Policy addresses all these questions and more, and is the first handbook of its kind. It is comprised of 41 chapters written by leading international contributors, and is organised into four clear sections covering the following key topics: Methodology: philosophical approaches to public policy, ethical expertise, knowledge, and public policy Democracy and public policy: identity, integration and inclusion: voting, linguistic policy, discrimination, youth policy, religious toleration, and the family Public goods: defence and foreign policy, development and climate change, surveillance and internal security, ethics of welfare, healthcare and fair trade, sovereignty and territorial boundaries, and the ethics of nudging Public policy challenges: criminal justice, policing, taxation, poverty, disability, reparation, and ethics of death policies. The Routledge Handbook of Ethics and Public Policy is essential reading for students and researchers in philosophy, politics, and social policy. It will be equally useful to those in related disciplines, such as economics and law, or professional fields, such as business administration or policy-making in general.

Download or read book Accounting Ethics written by Ronald F. Duska and published by John Wiley & Sons. This book was released on 2011-04-08 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field Investigates the nature and purpose of accounting Uses concrete examples and case studies, including current situations Examines the ethical responsibilities of individual accountants as well as accounting firms

Download or read book Accounting Ethics Education written by Margarida M. Pinheiro and published by Routledge. This book was released on 2020-11-04 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Accounting and Business Ethics written by Ken McPhail and published by Routledge. This book was released on 2009-06-02 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the enormous impact of various accounting scandals 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 concise introductory 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 factors that 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 a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.

Download or read book Ethical Issues in Accounting written by John Blake and published by Routledge. This book was released on 2005-06-20 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also discussed in detail.

Download or read book Routledge Handbook of Development Ethics written by Jay Drydyk and published by Routledge. This book was released on 2018-07-16 with total page 582 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Handbook of Development Ethics provides readers with insight into the central questions of development ethics, the main approaches to answering them, and areas for future research. Over the past seventy years, it has been argued and increasingly accepted that worthwhile development cannot be reduced to economic growth. Rather, a number of other goals must be realised: Enhancement of people's well-being Equitable sharing in benefits of development Empowerment to participate freely in development Environmental sustainability Promotion of human rights Promotion of cultural freedom, consistent with human rights Responsible conduct, including integrity over corruption Agreement that these are essential goals has also been accompanied by disagreements about how to conceptualize or apply them in different cases or contexts. Using these seven goals as an organizing principle, this handbook presents different approaches to achieving each one, drawing on academic literature, policy documents and practitioner experience. This international and multi-disciplinary handbook will be of great interest to development policy makers and program workers, students and scholars in development studies, public policy, international studies, applied ethics and other related disciplines.

Download or read book Research Handbook on Accounting and Ethics written by Marion Brivot and published by Edward Elgar Publishing. This book was released on 2023-03-02 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: This invigorating Research Handbook focuses on collective ethical issues facing the accounting profession as a whole, as well as the users of the services provided by accountants. Providing an overview of contemporary accounting and ethics issues around the world, it discusses the ethical considerations involved in accounting, including external and internal auditing, tax, forensic accounting, and governance, as well as new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives.

Download or read book Giving Voice to Values in Accounting written by Tara J. Shawver and published by Routledge. This book was released on 2018-10-11 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: There has been much written on the importance of responsibility accounting and integrated reporting to ensure business accountability, but not on how to be a responsible accountant. As the accounting profession is built on the foundation of maintaining public trust, making the right decisions when faced with a challenging dilemma has a major impact on the long-term performance and perception of the firm as well as personal credibility. Accountants make judgement calls on a regular basis: they are privy to highly confidential information regarding their clients and their clients' businesses. Unethical earnings management practices can easily lead to falsifying records, but how does the accounting professional avoid succumbing to these practices when faced with other pressures? Giving Voice to Values in Accounting is the first book to explain the ethical dilemmas faced by accountants in their day-to-day work and to provide clear guidance for accounting students and professionals in navigating through these issues. The Giving Voice to Values (GVV) framework focuses on resolving ethical conflict by encouraging individuals to act on their values. This book provides accounting educators, coaches, trainers and professionals with both the impetus and the tools to easily implement the GVV offering into their own work, their organizations and in the classroom.

Download or read book The Routledge Handbook of Animal Ethics written by Bob Fischer and published by Routledge. This book was released on 2019-12-06 with total page 769 pages. Available in PDF, EPUB and Kindle. Book excerpt: There isn’t one conversation about animal ethics. Instead, there are several important ones that are scattered across many disciplines.This volume both surveys the field of animal ethics and draws professional philosophers, graduate students, and undergraduates more deeply into the discussions that are happening outside of philosophy departments. To that end, the volume contains more nonphilosophers than philosophers, explicitly inviting scholars from other fields—such as animal science, ecology, economics, psychology, law, environmental science, and applied biology, among others—to bring their own disciplinary resources to bear on matters that affect animals. The Routledge Handbook of Animal Ethics is composed of 44 chapters, all appearing in print here for the first time, and organized into the following six sections: I. Thinking About Animals II. Animal Agriculture and Hunting III. Animal Research and Genetic Engineering IV. Companion Animals V. Wild Animals: Conservation, Management, and Ethics VI. Animal Activism The chapters are brief, and they have been written in a way that is accessible to serious undergraduate students, regardless of their field of study. The volume covers everything from animal cognition to the state of current fisheries, from genetic modification to intersection animal activism. It is a resource designed for anyone interested in the moral issues that emerge from human interactions with animals.

Download or read book The Routledge Companion to Behavioural Accounting Research written by Theresa Libby and published by Routledge. This book was released on 2017-11-06 with total page 989 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.

Download or read book Sustainability Accounting and Accountability written by Delphine Gibassier and published by Routledge. This book was released on 2010-12-14 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: This exciting book is one of the first textbooks in the fast growing area of sustainability accounting. Contributed to, and edited by an impressive array of internationally renowned authorities, it focuses on the use of sustainability accounting both as an external accountability mechanism (external reporting) and as a tool for helping managers assess and manage the social and environmental impacts of their operations (management accounting). Using real-life examples and case studies to emphasize the links between the conceptual basis and issues in practice, this outstanding book addresses the growing interest among both practitioners and academics in social, environmental and ethical accountability, as interpreted through the lens of sustainable development.

Download or read book Accounting Ethics Empirical studies of accounting ethics written by J. Edward Ketz and published by Taylor & Francis US. This book was released on 2005-12-15 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: For years accounting ethics has been viewed as an unimportant adjunct of academic and professional accounting. However, the economic scandals of the early twenty-first century have dramatically nullified this characterisation, with the ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns raising questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. Presenting important papers that reassess these theories, research studies and professional practices in the field of accounting ethics, this collection scrutinizes the body of knowledge that did not protect the investing public, and examines the current crisis in the creditability of financial reports.

Download or read book Ethics in Accounting A Decision Making Approach written by Gordon Klein and published by Wiley Global Education. This book was released on 2015-12-17 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive, authoritative, and thought-provoking examination of the ethical issues encountered by accountants working in the industry, public practice, nonprofit service, and government. Gordon Klein’s, Ethics in Accounting: A Decision-Making Approach, helps students understand all topics commonly prescribed by state Boards of Accountancy regarding ethics literacy. Ethics in Accounting can be utilized in either a one-term or two-term course in Accounting Ethics. A contemporary focus immerses readers in real world ethical questions with recent trending topics such as celebrity privacy, basketball point-shaving, auditor inside trading, and online dating. Woven into chapters are tax-related issues that address fraud, cheating, confidentiality, contingent fees and auditor independence. Duties arising in more commonplace roles as internal auditors, external auditors, and tax practitioners are, of course, examined as well.