Foundations
著者
書誌事項
Foundations
（Critical perspectives on business and management, . Accounting ethics ; v. 1）
Routledge, 2006
- : set
並立書誌 全3件
大学図書館所蔵 件 / 全40件
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該当する所蔵館はありません
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注記
Includes bibliographical references
内容説明・目次
- 巻冊次
-
: set ISBN 9780415350785
内容説明
For years accounting ethics has been viewed as an unimportant adjunct of academic and professional accounting. However, the economic scandals of the early twenty-first century have dramatically nullified this characterisation, with the ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns raising questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties.
Presenting important papers that reassess these theories, research studies and professional practices in the field of accounting ethics, this collection scrutinizes the body of knowledge that did not protect the investing public, and examines the current crisis in the creditability of financial reports.
目次
Volume 1: Part 1. Principles and Responsibilities Part 2. Code of Professional Conduct Part 3. Accounting and Regulating Matters Volume 2: Part 1. Some Basic Notions about Accounting Ethics Part 2. Ethical Theories Part 3. Economics and Accounting Ethics Part 4. Education of Accounting Ethics Volume 3: Part 1. Independence Issues Part 2. Ethical Reasoning by CPAs Part 3. International Comparisons Part 4. Ethics and Accounting Education Volume 4: Part 1. Historical Crises and Early Warning Signals Part 2. Enron and its Aftermath Part 3. Where Do We Go From Here?
- 巻冊次
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ISBN 9780415350792
内容説明
The ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns has raised questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties.
This research collection includes important papers from key journals and books that reassess theories, research studies, and professional practices in the field of accounting ethics. In addition to examining the current crisis in the creditability of financial reports, many of the papers here work toward developing a body of knowledge that will protect the investing public in the future.
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