Accounting ethics; critical perspectives on business and management; 4v.0415350786 Accounting ethics ethics, in philosophy, the study and evaluation of human conduct in the light of moral principles. Moral principles may be viewed either as the standard of conduct that individuals have constructed for themselves or as the body of obligations and duties that a ; critical perspectives on business and management; 4v. Ed. by J. Edward Ketz. Routledge 2006 1827 pages $920.00 Hardcover HF5625 This four-volume set presents a comprehensive overview of the practical and philosophical issues of accounting ethics. The 96 papers begin with a group examining what Ketz (accounting, Smeal College of Business The Smeal College of Business is the business school of Penn State University, University Park, Pennsylvania. It was founded in 1953, and is named after Mary Jean and Frank Smeal. , Pennsylvania State U.) calls the foundation of ethical thought in the accounting profession, concerning the evolution of the profession's approach to professional ethics professional ethics, n the rules governing the conduct, transactions, and relationships within a profession and among its publics. professional ethics liability, n 1. . The focus then switches to the academic conceptual side, with chapters on the philosophical underpinnings of accounting ethics and the nature of disseminating dis·sem·i·nate v. dis·sem·i·nat·ed, dis·sem·i·nat·ing, dis·sem·i·nates v.tr. 1. To scatter widely, as in sowing seed. 2. ethical principles to accounting students. Some empirical studies Empirical studies in social sciences are when the research ends are based on evidence and not just theory. This is done to comply with the scientific method that asserts the objective discovery of knowledge based on verifiable facts of evidence. are then presented on the psychology of accounting ethics. These studies are grouped into sections on independence issues, ethical reasoning by CPAs, international comparisons, and ethics and accounting education. Typically, the empirical studies either survey the profession about some ethical issue or report on a behavioral behavioral pertaining to behavior. behavioral disorders see vice. behavioral seizure see psychomotor seizure. experiment. The next set of papers is on case studies of accounting crises and provides a number of perspectives on Enron and its aftermath, although more historical accounting crises are discussed as well. Exploration of future trends, issues, and reforms concludes the set. ([c]20062005 Book News, Inc., Portland, OR) |
|
||||||||||||||||
Printer friendly
Cite/link
Email
Feedback
Reader Opinion