Ethics for Accountants and Auditors

3. Auflage 2013
ISBN: 978-0-19-904245-6
Verlag: Oxford University Press

Buch, Englisch, 308 Seiten, Print PDF, Format (B × H): 168 mm x 242 mm, Gewicht: 492 g

How does a company best manage its ethical performance? What is the difference between personal and social ethical dilemmas? What moral obligations are expected from modern corporations? What factors need to be taken into account when making ethically-sound decisions?

Ethics for Accountants and Auditors third edition covers the ethics course for accounting and auditing students in their second or third year.

The text introduces students to the ethical dilemmas faced in the world of accounting and auditing, and equips them to deal with these issues in practice.

Autoren/Hrsg.

Kretzschmar, Louise

Prinsloo, Frans

Prozesky, Martin

Rossouw, Deon

Siebrits, Jacques

Woermann, Minka

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmensethik
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung
• Geisteswissenschaften Philosophie Angewandte Ethik & Soziale Verantwortung Wirtschaftsethik, Unternehmensethik

Inhaltsverzeichnis

- Part 1: Principles of ethics

- Introductory case study: A dilemma in professional and business ethics

- 1 Key concepts in business and professional ethics

- 2 Religious and secular moral value systems for professionals in South Africa

- 3 Philosophical foundations of ethics

- 4 Ethical decision-making

- 5 Resolving ethical dilemmas

- 6 Case study using ethical skills and insights

- Part 2: Business ethics

- 7 Macro-ethics

- 8 The modern corporation and its moral obligations

- 9 Corporate governance

- 10 Managing ethics

- 11 Case studies in business ethics

- Part 3: Professional ethics

- 12 Accountants and auditors as professionals

- 13 Codes of professional ethics

- 14 Case studies in accounting ethics

Über Autor(innen)

Louise Kretzschmar is Professor in Theological Ethics at the University of South Africa (Unisa).

Frans Prinsloo is Director of the School of Accounting at the Nelson Mandela Metropolitan University.

Martin Prozesky is Founding Director of the Unilever Ethics Centre and Emeritus Professor and Senior Research Associate of the University of KwaZulu-Natal.

Deon Rossouw is CEO of the Ethics Institute of South Africa and Extraordinary Professor in Philosophy at the University of Pretoria and at the University of Stellenbosch.

Korien Sander is a business ethicist and researcher.

Jacques Siebrits is Senior Lecturer in the Accounting Department at the University of the Western Cape.

Minka Woermann is a Lecturer in the Philosophy Department and Head of the Unit for Business Ethics and Public Integrity in the Centre for Applied Ethics at the University of Stellenbosch.