| Description |
1 online resource |
| 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 |
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Ethics in Other Accounting RolesCOMMON 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 RelativismAN 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 DevelopmentComprehensive 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; The "Trolley" Problems |
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Comprehensive ProblemsChapter 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 |
| Summary |
This book provides a comprehensive, authoritative, and thought-provoking examination of the ethical issues encountered by accountants working in the industry, public practice, nonprofit service, and government. Gordon Klein s, Ethics in Accounting: A Decision-Making Approach, helps students understand all topics commonly prescribed by state Boards of Accountancy regarding ethics literacy. Ethics in Accounting can be utilized in either a one-term or two-term course in Accounting Ethics. A contemporary focus immerses readers in real world ethical questions with recent trending topics such as celebrity privacy, basketball point-shaving, auditor inside trading, and online dating. Woven into chapters are tax-related issues that address fraud, cheating, confidentiality, contingent fees and auditor independence. Duties arising in more commonplace roles as internal auditors, external auditors, and tax practitioners are, of course, examined as well |
| Notes |
Includes index |
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Copyright © John Wiley & Sons 2015 |
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Print version record and CIP data provided by publisher; resource not viewed |
| Subject |
Accountants -- Professional ethics
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Accounting -- Moral and ethical aspects
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Accounting -- Decision making
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Accountants -- Professional ethics.
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Accounting -- Decision making.
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Accounting -- Moral and ethical aspects.
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| Form |
Electronic book
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| LC no. |
2015015692 |
| ISBN |
9781118939031 |
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1118939034 |
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1118928334 |
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9781118928332 |
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