By Ronald Duska
This re-creation of Accounting Ethics has been comprehensively up-to-date to house the numerous alterations in the accounting occupation given that 2002; the authors systematically discover the hot variety of moral concerns that experience arisen due to fresh advancements, together with the monetary problem of 2008.
- Highlights the debates over using fair-value accounting and rules- as opposed to rules-based criteria
- Offers a finished assessment of ethics in accounting, in addition to an exam of and suggestions for fixing the present situation during this box
- Investigates the character and goal of accounting
- Uses concrete examples and case stories, together with present events
- Examines the moral duties of person accountants in addition to accounting companies
Chapter One the character of Accounting and the executive moral hassle: actual Disclosure (pages 9–30):
Chapter moral habit in Accounting: what's Ethics? (pages 31–49):
Chapter 3 moral habit in Accounting: moral thought (pages 51–67):
Chapter 4 Accounting as a career: features of a career (pages 69–76):
Chapter 5 Accounting Codes of behavior (pages 77–92):
Chapter Six the foundations of the Code of behavior (pages 93–107):
Chapter Seven The Auditing functionality (pages 109–134):
Chapter 8 The Ethics of Managerial Accounting (pages 135–149):
Chapter 9 The Ethics of Tax Accounting (pages 151–166):
Chapter Ten Ethics utilized to the Accounting company (pages 167–183):
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Extra resources for Accounting Ethics, Second Edition
It has what logicians call a subject and a predicate. A subject is what the belief is about. Usual subjects in ethics are actions or practices such as capital punishment, adultery, lying, and so forth. A predicate is what is said about the subject. “Wrong,” of course, is an ethical predicate. So are such terms as “unfair,” “unjust,” “bad,” “good,” “should be done,” “the right thing to do,” and so on. Hence, for the person who believes that assisted suicide is wrong, “assisted suicide” is the subject of the belief and “wrong” is the ethical predicate.
A subject is what the belief is about. Usual subjects in ethics are actions or practices such as capital punishment, adultery, lying, and so forth. A predicate is what is said about the subject. “Wrong,” of course, is an ethical predicate. So are such terms as “unfair,” “unjust,” “bad,” “good,” “should be done,” “the right thing to do,” and so on. Hence, for the person who believes that assisted suicide is wrong, “assisted suicide” is the subject of the belief and “wrong” is the ethical predicate.
Wouldn’t you think (even though you might be afraid to admit it) that she was being unfair? The principle of justice, which all of us recognize, is that the same (equals) should be treated the same (equally). There is often disagreement about who and what are equal, but unless there is some relevant difference, all persons should be treated equally. Therefore if there is no relevant difference between you and your siblings, you should all receive roughly the same size piece of cake. If it is your sister’s birthday, however, you are not equal in all relevant respects; her birthday creates a good reason for her to get a larger piece.