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Accounting ethics / Ronald Duska, Brenda Shay Duska and Julie Ragatz

By: Contributor(s): Material type: TextTextPublication details: West Sussex, United Kingdom : Wiley-Blackwell, Chichester, c2011Edition: 2nd EditionDescription: xi, 241 pages ; 23 cmISBN:
  • 9781405196130
Subject(s): LOC classification:
  • HF 5625.15 .D87 2011
Contents:
1 The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure -- 2 Ethical Behavior in Accounting: What Is Ethics? -- 3 Ethical Behavior in Accounting: Ethical Theory -- 4 Accounting as a Profession: Characteristics of a Profession -- 5 Accounting Codes of Conduct -- 6 The Rules of the Code of Conduct -- 7 The Auditing Function -- 8 The Ethics of Managerial Accounting -- 9 The Ethics of Tax Accounting -- 10 Ethics Applied to the Accounting Firm -- Afterword: Current Debates on Accounting Issues
Summary: 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. It 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; and, examines the ethical responsibilities of individual accountants as well as accounting firms
Item type: Books
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Holdings
Item type Current library Home library Collection Call number Copy number Status Date due Barcode
Books Books National University - Manila LRC - Annex II General Circulation General Education GC HF 5625.15 .D87 2011 (Browse shelf(Opens below)) c.1 Available NULIB000001329

Includes index.

1 The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure -- 2 Ethical Behavior in Accounting: What Is Ethics? -- 3 Ethical Behavior in Accounting: Ethical Theory -- 4 Accounting as a Profession: Characteristics of a Profession -- 5 Accounting Codes of Conduct -- 6 The Rules of the Code of Conduct -- 7 The Auditing Function -- 8 The Ethics of Managerial Accounting -- 9 The Ethics of Tax Accounting -- 10 Ethics Applied to the Accounting Firm -- Afterword: Current Debates on Accounting Issues

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. It 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; and, examines the ethical responsibilities of individual accountants as well as accounting firms

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