Buch, Englisch, 240 Seiten, Format (B × H): 159 mm x 237 mm, Gewicht: 385 g
An Introduction
Buch, Englisch, 240 Seiten, Format (B × H): 159 mm x 237 mm, Gewicht: 385 g
ISBN: 978-0-415-36236-8
Verlag: Taylor & Francis Ltd
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.
Autoren/Hrsg.
Fachgebiete
- Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein Wirtschaftstheorie, Wirtschaftsphilosophie
- Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmensethik
- Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
- Geisteswissenschaften Philosophie Angewandte Ethik & Soziale Verantwortung Wirtschaftsethik, Unternehmensethik
Weitere Infos & Material
Part I 1. Introduction 2. Descriptive Perspectives on Accounting Ethics 3. Normative Perspectives on Accounting Ethics 4. Political Moral Philosophy and Accounting Ethics 5. Post and New Modern Perspectives on Accounting Ethics Part II 6. The Function of Accounting and the Morality of the Market 7. The Ethics of Being a Professional Accountant 8. The Ethics of International Accounting 9. Ethics, Intellectual Capital and Accounting Reporting