Suchergebnisse

"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"--

Cover -- Half Title -- Title -- Copyright -- Dedication -- Contents -- List of figures -- List of tables -- List of contributors -- Introduction -- Part I Historical perspectives on business and accounting ethics -- 1 History of professional accounting ethics -- 2 Historical development of the code of ethics of the US public accounting profession -- 3 In our time: accountant ethics and historical relativity -- Part II Alternative perspectives for thinking about accounting ethics -- 4 Virtue ethics and the accounting profession -- 5 Habermas and discourse ethics -- 6 Stories and accounting ethics -- 7 Feminism and ethics in accounting: emancipatory perspectives -- Part III Religious perspectives on accounting ethics -- 8 Use of stories in the Jewish Talmud to emphasize substance over form -- 9 A Christian accounting ethic: god's image and work transform our image and work -- 10 Human accountability and divine grace in the Qur'an perceived through an accounting perspective -- Part IV Topical perspectives on accounting ethics -- 11 Ethics in auditing -- 12 Promoting a stronger ethical focus in management accounting research and practice -- 13 Development and analysis of three sustainability initiatives -- 14 Governmental accounting ethics: providing accountability to maintain the public trust -- 15 Ethics and accounting information systems -- 16 Blockchain technology in accounting information systems: intended and unintended consequences -- 17 Ethical considerations of corporate tax avoidance: diverging perspectives from different stakeholders -- 18 Personal tax compliance: ethical decision making in the tax context -- Part V Education and accounting ethics -- 19 The role of practical wisdom in accounting ethics education -- 20 Ethics in higher education -- 21 Have advanced degrees increased ethical professionalism for auditors?.

ABSTRACT:
Do you know what choices you would make if faced with an ethical dilemma? This fact-based case includes situations and issues that a real citizen considered when faced with the knowledge that his employer may have been overbilling the state of North Carolina for health care. Professionals, especially those in accounting and finance positions, are likely to face serious dilemmas in the course of their careers. These situations may require them to choose between honoring a confidentiality clause in an employment contract and acting according to ethical and professional values. This case provides facts gathered from an actual case in which an individual faced this particular challenge. By working through the case, students should develop an appreciation of the pressures and personal ethical challenges they are likely to face in the workplace. By engaging in discussion and role-play, students will be more likely to recognize these issues when they occur, and will have already developed critical thinking skills to help them develop a plan of action.

ABSTRACT: As technology provides more efficient and effective methods for financial reporting, students are encouraged to gain experience using these innovations. The SEC and other global financial communities have mandated the use of XBRL (eXtensible Business Reporting Language) for certain public filings. The following interactive exercise exposes students to XBRL and provides hands-on experience in using related tools. In Task 1, students learn about the underlying mechanics of XBRL. In Task 2, students use a programmed learning approach to analyze financial information using the SEC's free interactive financial viewer. Task 3 includes discussion questions related to XBRL and specific accounting courses (i.e., financial, audit, managerial, and systems).