| Description |
1 online resource (355 p.) |
| Series |
New York Academy of Sciences Ser |
|
New York Academy of Sciences Ser
|
| Contents |
Cover -- Title Page -- Copyright -- Brief Contents -- About the Author -- Preface -- Chapter 1 Introduction to Ethics -- AM I ETHICAL? -- WHAT IS ETHICS? -- ETHICS AND ACCOUNTING -- ETHICS IN OUR DAILY LIVES -- ETHICS IN OUR PROFESSIONAL ENDEAVORS -- The AICPA Code of Professional Conduct -- The IFAC Code of Ethics for Professional Accountants -- ETHICAL JUDGMENTS IN ACCOUNTING -- Ethics in Financial Accounting -- Ethics in Tax Reporting -- Ethics in Internal Controls -- Ethics in Management Accounting -- Ethics in Governmental and Nonprofit Accounting -- Ethics in Other Accounting Roles |
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COMMON ETHICAL RATIONALIZATIONS -- "Everyone Does It" -- "The Other Guy's Worse" -- "If It's Not Illegal, It Can't Be Wrong" -- "No Harm, No Foul" -- "They Made Me Do It" -- ETHICS IN THIS BOOK -- WHY SHOULD I BE ETHICAL? -- SOLUTION TO "AM I ETHICAL?" -- EXERCISES -- Ethics in Everyday Life -- The Regulatory Environment -- General Ethics Issues -- Common Ethical Rationalizations -- Chapter 2 Ethical Principles and Reasoning -- AM I ETHICAL? -- DISTINGUISHING ETHICAL BEHAVIOR FROM LEGAL BEHAVIOR -- THE UNIVERSALITY OF ETHICAL RULES -- Ethical Absolutism -- Ethical Relativism |
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Ethical Absolutism versus Relativism -- AN INTRODUCTION TO THE AICPA CODE -- An Overview -- The Core Principles of Professional Conduct -- THE DEVELOPMENT OF MORAL REASONING -- Kohlberg's Stages of Moral Development -- MAKING ETHICAL DECISIONS -- Rest's Four-Component Model of Ethical Decision Making -- The Accounting Profession's Models of Ethical Decision Making -- Is Ethical Decision Making Truly Rational? -- SOLUTION TO "AM I ETHICAL?" -- EXERCISES -- Legality versus Ethicality -- Ethical Absolutism and Relativism -- Principles of Accounting Ethics -- Applying Ethics to Accounting Problems |
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Kohlberg's Stages of Moral Development -- Comprehensive Problems -- Chapter 3 The Core Philosophies -- AM I ETHICAL? -- THE CORE PHILOSOPHIES -- Consequentialism -- The Nature of Utilitarianism -- Criticisms of Utilitarianism -- Deontology -- REVISITING CORE ETHICAL PRINCIPLES -- Is Lying Ever Ethical? -- Is Stealing Ever Ethical? -- Is Discrimination Ever Acceptable? -- NEUROBIOLOGY AND ETHICAL DECISIONS -- A Self-Test -- The Neuroscience of Deontology and Consequentialism -- SOLUTION TO "AM I ETHICAL?" -- EXERCISES -- Core Principles -- Lying, Stealing, and Cheating -- Business Applications |
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The "Trolley" Problems -- Comprehensive Problems -- Chapter 4 Virtue, Justice, and Social Responsibility -- AM I ETHICAL? -- DISTRIBUTIVE JUSTICE -- The Nature of Justice -- Theories of Distributive Justice -- The Neurobiology of Distributive Justice -- VIRTUE ETHICS -- EGOISM AND CONCERN FOR OTHERS -- The Nature of Egoism -- Proponents of Egoism -- Critics of Egoism -- CORPORATE SOCIAL RESPONSIBILITY -- The Nature of Corporate Rights and Duties -- Sustainability and Corporate Social Responsibility -- SOLUTION TO "AM I ETHICAL?" -- EXERCISES -- Issues of Distributive Justice -- Virtue Ethics |
| Notes |
Description based upon print version of record |
|
Social Responsibility |
| Subject |
Accountants -- Professional ethics
|
|
Accounting -- Decision making
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Accounting -- Moral and ethical aspects
|
| Genre/Form |
Electronic books
|
| Form |
Electronic book
|
| ISBN |
9781118939031 |
|
1118939034 |
|
