By Ronald Duska, Brenda Shay Duska, Julie Anne Ragatz
This re-creation of Accounting Ethics has been comprehensively up-to-date to house the numerous alterations in the accounting occupation for the reason that 2002; the authors systematically discover the recent variety of moral matters that experience arisen because of fresh advancements, together with the monetary main issue of 2008.
- Highlights the debates over using fair-value accounting and ideas- as opposed to rules-based standards
- Offers a accomplished evaluation of ethics in accounting, in addition to an exam of and proposals for fixing the present difficulty during this field
- Investigates the character and goal of accounting
- Uses concrete examples and case reviews, together with present situations
- Examines the moral duties of person accountants in addition to accounting firms
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Have you examined your life? As an accountant, what are your basic goals? Are they compatible with other values that you have? If you need to choose between keeping a job and violating your professional responsibilities, what would you do? When your responsibility to family clashes with your responsibility to your job, how do you resolve the conflict? • A final reason for studying ethics is to identify the basic ethical principles that can be applied to action. These principles should enable you to determine what should be done and to understand why.
Because an accountant is exceedingly familiar with the financial status of the companies he/she serves, the accountant can become a valuable company consultant in money management, income distribution, and accounting and auditing functions. Here, too, some might argue that this is not the accountant’s role, but rather one he or she can assume based on the accountant’s expertise. In later chapters we will examine the first three of these roles – auditing, managerial accounting, and tax accounting – along with the consequent ethical responsibilities that they create.
Part of the acts’ purpose was to promote ethical behavior through legislation and regulation. Congress established the Securities and Exchange Commission (SEC), regulated securities trading, mandated common accounting standards, and required CPA firm audits of publicly traded 9 Howard Rockness and Joanne Rockness, Legislated ethics: from Enron to Sarbanes-Oxley, the impact on Corporate America. Journal of Business Ethics, Vol. 57 (2005), 31–54,. Accounting and the Chief Ethical Difficulty 23 companies.