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Nov 1, 2017 · Purpose: This article assesses the impact of personal moral philosophies, ethics, and ethical judgment on operational and accounting manipulation among accounting students.
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Dec 14, 2018 · The aim of this article is to show ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (ENT), important for the...
Ethical conduct in accounting is paramount for maintaining trust and credibility in financial reporting. This research paper comprehensively reviews and analyses ethical issues in accounting, exploring theoretical frameworks, historical perspectives, case studies, and practical strategies for ethical decision-making.
The study begins by establishing a foundational understanding of ethics in accounting, highlighting the critical importance of ethical behavior in upholding public trust and maintaining the credibility of financial information.
Accounting ethics / Ronald Duska, Brenda Shay Duska, Julie Ragatz. – 2nd ed. p. cm. – (Foundations of business ethics) Includes bibliographical references and index.
Mar 17, 2020 · The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants' responsibilities; it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate.
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This study investigates how one important accounting professional authority—CPA Canada—discusses accounting ethics and exhorts its members to think about ethics-related issues. To do this, we rely on empirical evidence of the types of arguments used.