Accounting Ethics - Brossura

Stuart, Iris; Stuart, Bruce; Pedersen, Lars J. T.

Brossura

ISBN 10: 1118542401 ISBN 13: 9781118542408

Casa editrice: John Wiley & Sons Inc, 2014

Riassunto

Balancing both technical proficiency and ethical sensibility, Accounting Ethics provides a decision model approach to accounting, aiding both student comprehension and supporting the instructor in emphasizing the key elements of the decision process that shapes the technically and ethically competent professional accountant. * Includes a decision model which guides students through the process of ethical decision making. * Emphasizes the individual accountant s decision making on both technical and ethical matters. * Provides a focus on technical competencies and teaches students how to apply their knowledge through the provision of exercises and cases. * Author team includes a blend of skills and experience: a philosopher, an accountant and an expert in business ethics. * Strong pedagogical framework that includes study questions, review lists of chapter take-ways , and review checklists of key ideas. * Provides an international perspective on fraud issues.

Su questo libro

L'autore

Iris Stuart is Professor of Auditing in the Department of Accounting, Auditing and Law at NHH (Norwegian School of Economics), Bergen, Norway.

Bruce Stuart is a philosopher with a degree in American Studies who currently lives in Bergen, Norway and is working as a writing consultant for the Department of Accounting, Auditing and Law, NHH.

Lars Jacob Tynes Pedersen is an Associate Professor in the Department of Accounting, Auditing and Law at NHH, Bergen, Norway where he teaches accounting ethics, business ethics and corporate social responsibility.

Dalla quarta di copertina

The many accounting scandals involving high–profile companies, suchas Enron, WorldCom, Arthur Andersen, and Parmalat, have called intoquestion accounting practices and have undermined public confidencein the accounting and auditing professions.

Accountants in professional practice face many technical andethical challenges and in order to act appropriately, they needboth technical and ethical competences. Accountants are guided bystandards and supported by professional societies, legislation, andregulatory bodies.  Adherence to these principles andcompliance to the rules of practice include both a technical and anethical dimension; Accounting Ethics will help preparestudents for their future careers by developing both of theseskills.

This textbook helps students to:

• Develop both technical and ethical competences through a mixedprocess of reading, mentored dialogue, and exercises.
• Apply technical competences and knowledge through the provisionof exercises and cases.
• Identify moral issues in accounting situations and subsequentlydemonstrate moral reasoning and make moral judgments (actethically).
• Navigate the process of ethical decision making by use of adecision model to structure the chapter material.

The textbook is an ideal resource for undergraduate or graduatecourses in accounting ethics. It has a strong pedagogical frameworkthat includes study questions, chapter "take–ways", and checklistsof key ideas. A rich supporting website accompanies the text atwww.wileyeurope.com/college/stuart.

Dettagli dell?edizione

• Editore: John Wiley & Sons Inc
• Data di pubblicazione: 2014
• ISBN 10: 1118542401
• ISBN 13: 9781118542408
• Rilegatura: Copertina flessibile
• Lingua: Inglese
• Numero di pagine: 300