Ethics and Sustainability in Accounting and Finance, Volume I
Ethics and Sustainability in Accounting and Finance, Volume I

Author: Kıymet Tunca Çalıyurt

Publisher: Springer

Published: 2019-01-14

Total Pages: 281

ISBN-13: 9811332037

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This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.

Accounting Ethics
Accounting Ethics

Author: Michael Pakaluk

Publisher:

Published: 2011

Total Pages: 422

ISBN-13: 9780976528036

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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.

Accounting Ethics
Accounting Ethics

Author: Ronald F. Duska

Publisher: John Wiley & Sons

Published: 2018-11-28

Total Pages: 252

ISBN-13: 1119118786

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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.

Ethics and Sustainability in Accounting and Finance, Volume III
Ethics and Sustainability in Accounting and Finance, Volume III

Author: Kıymet Tunca Çalıyurt

Publisher: Springer Nature

Published: 2021-10-04

Total Pages: 344

ISBN-13: 9813366362

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This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting and finance from the book , Volumes I and II, looking into topics such as the importance of good governance in accounting, tax, auditing and fraud examination, ethics, sustainability, environmental issues and new technologies and their effects on accounting and finance, focusing in particular on environmental and sustainability reporting in the oil and gas and banking sectors. The book also considers the growing importance of audit quality in this time of the COVID-19 pandemic.

Ethics and Sustainability in Accounting and Finance, Volume II
Ethics and Sustainability in Accounting and Finance, Volume II

Author: Kıymet Tunca Çalıyurt

Publisher: Springer Nature

Published: 2020-12-14

Total Pages: 290

ISBN-13: 9811519285

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This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.

Throughput Accounting in a Hyperconnected World
Throughput Accounting in a Hyperconnected World

Author: Oncioiu, Ionica

Publisher: IGI Global

Published: 2019-03-15

Total Pages: 385

ISBN-13: 1522577130

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As economies globalize, the number and power of transnational companies increases, especially in developing countries. Relevant, reliable, and comparable financial information and a common business language are needed to ensure communication between all users of financial information. Throughput Accounting in a Hyperconnected World provides innovative insights into controversial debates regarding the configuration and use of accounting and finance information both internally within economic entities and through third parties. These debates underline the major responsibility of users when configuring accounting and finance models and thereby in modelling business information. The content within this publication covers risk analysis, social accounting, and entrepreneurial models and is designed for managers, accountants, risk managers, academics, researchers, practitioners, and students.

The Routledge Handbook of Accounting Ethics
The Routledge Handbook of Accounting Ethics

Author: Eileen Z. Taylor

Publisher: Routledge

Published: 2020-12-29

Total Pages: 511

ISBN-13: 0429954255

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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.

Ethics and Responsibility in Finance
Ethics and Responsibility in Finance

Author: Paul H. Dembinski

Publisher: Routledge

Published: 2017-02-03

Total Pages: 135

ISBN-13: 135179373X

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From the mid-1970s until the crisis in 2007, the world of finance enjoyed thirty euphoric years as the general public, businesses and governments put their blind trust in financial techniques, professions and institutions. Shaken up by a structural crisis and a crisis of legitimacy, today’s financial sector can no longer afford to avoid the issues summed up by the key question: what is next for the role of ethics and responsibility in finance? Many see an unbridgeable gap between ethics and responsibility and financial practice. Ethics and Responsibility in Finance paves the way for the dialogue that is needed in order to solve the current problems and allow the return of a refined ethical thinking in the financial sector. This book opens with an in-depth analysis of the operational implications of two key notions: ethics and responsibility. It then addresses ethical dilemmas that are characteristic to each of the three actors involved in any financial transaction. This begins with the discussion of the dilemmas of the ultimate owner of funds: the individual or collective saver, as in the case of pension funds. The analysis then turns to financial intermediaries such as banks, insurance companies, asset managers, and consultants, who work in a web of different loyalties. Finally, the dilemmas of the user of funds are addressed – the household taking a mortgage, an enterprise or a public authority which borrows – all of which have to be clear on the reasons and values driving their decisions. This volume is of great interest to those who study banking, corporate finance and ethics philosophy.

Ethical Discourse in Finance
Ethical Discourse in Finance

Author: Marizah Minhat

Publisher: Springer Nature

Published: 2021-10-25

Total Pages: 289

ISBN-13: 303081596X

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Ethical discourse is commonly not a priority in a conventional finance syllabus. Moral sentiments often take a back seat to market sentiments, even in shaping the direction of ethical finance business. This anomaly persists despite growing interest in ethical finance. Taking an interdisciplinary and diverse perspective, this book enriches the evolving definition and scope of ethical finance literature by focusing on actors, products and regulation that shape markets. Considering the gap between theory and practice, this book bridges academic and professional knowledge in unpacking ethical and governance issues in the financial industry. In an effort to include as many viewpoints as possible, regardless of popularity or who holds them, the book editors gathered thoughts from diverse fields, including accounting, economics, ethics, finance, governance, law, management, philosophy and religion. Appealing to academic and non-academic stakeholders with an interest in ethics and finance, this book is the result of and a testament to a distinct educational and public engagement project that included different generations and communities, for future reference.

Ethics in Accounting
Ethics in Accounting

Author: Gordon Klein

Publisher: Wiley Global Education

Published: 2015-12-17

Total Pages: 355

ISBN-13: 1118939034

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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