By Ronald Duska, Brenda Shay Duska, Julie Anne Ragatz
This new version of Accounting Ethics has been comprehensively up-to-date to house the numerous alterations in the accounting occupation on account that 2002; the authors systematically discover the recent variety of moral matters that experience arisen due to fresh advancements, together with the monetary challenge of 2008.
- Highlights the debates over using fair-value accounting and rules- as opposed to rules-based standards
- Offers a accomplished assessment of ethics in accounting, in addition to an exam of and proposals for fixing the present predicament during this field
- Investigates the character and function 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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Extra resources for Accounting Ethics
The performance of all of these different functions has moved the accounting profession from the more traditional profession of auditor to the more entrepreneurial professions of consultant and planner. Many claim that the move has generated a crisis for accountants and contend that the dual roles have been circumscribed by the passage of the Sarbanes–Oxley Act. Because of the events of the past several years, accounting is no longer viewed as a staid, reliable profession. It is now viewed as a profession in crisis, whose credibility is in question.
If you were to write down what you believe about each of those actions or practices, that would constitute part of your ethic. One purpose of this chapter is to help you examine your own ethical beliefs. To begin, we will look at the structure of an ethical belief. Every ethical belief contains two elements. 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.
When you were a child, your mother probably served you a piece of cake numerous times. But suppose you had a brother and sister and your mother gave all of you pieces of cake, but the one she gave you was bigger than the pieces she gave your siblings. 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.