Ethics in Accounting A Decision-Making Approach.

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Bibliographic Details
Main Author: Klein, Gordon
Format: Electronic eBook
Language:English
Published: Newark : Wiley Textbooks, 2015.
Series:New York Academy of Sciences Ser.
Subjects:
Online Access: Full text (Emmanuel users only)
Table of Contents:
  • Cover
  • Title Page
  • Copyright
  • Brief Contents
  • About the Author
  • Preface
  • Chapter 1 Introduction to Ethics
  • AM I ETHICAL?
  • WHAT IS ETHICS?
  • ETHICS AND ACCOUNTING
  • ETHICS IN OUR DAILY LIVES
  • ETHICS IN OUR PROFESSIONAL ENDEAVORS
  • The AICPA Code of Professional Conduct
  • The IFAC Code of Ethics for Professional Accountants
  • ETHICAL JUDGMENTS IN ACCOUNTING
  • Ethics in Financial Accounting
  • Ethics in Tax Reporting
  • Ethics in Internal Controls
  • Ethics in Management Accounting
  • Ethics in Governmental and Nonprofit Accounting
  • Ethics in Other Accounting Roles
  • COMMON ETHICAL RATIONALIZATIONS
  • "Everyone Does It"
  • "The Other Guy's Worse"
  • "If It's Not Illegal, It Can't Be Wrong"
  • "No Harm, No Foul"
  • "They Made Me Do It"
  • ETHICS IN THIS BOOK
  • WHY SHOULD I BE ETHICAL?
  • SOLUTION TO "AM I ETHICAL?"
  • EXERCISES
  • Ethics in Everyday Life
  • The Regulatory Environment
  • General Ethics Issues
  • Common Ethical Rationalizations
  • Chapter 2 Ethical Principles and Reasoning
  • AM I ETHICAL?
  • DISTINGUISHING ETHICAL BEHAVIOR FROM LEGAL BEHAVIOR
  • THE UNIVERSALITY OF ETHICAL RULES
  • Ethical Absolutism
  • Ethical Relativism
  • Ethical Absolutism versus Relativism
  • AN INTRODUCTION TO THE AICPA CODE
  • An Overview
  • The Core Principles of Professional Conduct
  • THE DEVELOPMENT OF MORAL REASONING
  • Kohlberg's Stages of Moral Development
  • MAKING ETHICAL DECISIONS
  • Rest's Four-Component Model of Ethical Decision Making
  • The Accounting Profession's Models of Ethical Decision Making
  • Is Ethical Decision Making Truly Rational?
  • SOLUTION TO "AM I ETHICAL?"
  • EXERCISES
  • Legality versus Ethicality
  • Ethical Absolutism and Relativism
  • Principles of Accounting Ethics
  • Applying Ethics to Accounting Problems
  • Kohlberg's Stages of Moral Development
  • Comprehensive Problems
  • Chapter 3 The Core Philosophies
  • AM I ETHICAL?
  • THE CORE PHILOSOPHIES
  • Consequentialism
  • The Nature of Utilitarianism
  • Criticisms of Utilitarianism
  • Deontology
  • REVISITING CORE ETHICAL PRINCIPLES
  • Is Lying Ever Ethical?
  • Is Stealing Ever Ethical?
  • Is Discrimination Ever Acceptable?
  • NEUROBIOLOGY AND ETHICAL DECISIONS
  • A Self-Test
  • The Neuroscience of Deontology and Consequentialism
  • SOLUTION TO "AM I ETHICAL?"
  • EXERCISES
  • Core Principles
  • Lying, Stealing, and Cheating
  • Business Applications
  • The "Trolley" Problems
  • Comprehensive Problems
  • Chapter 4 Virtue, Justice, and Social Responsibility
  • AM I ETHICAL?
  • DISTRIBUTIVE JUSTICE
  • The Nature of Justice
  • Theories of Distributive Justice
  • The Neurobiology of Distributive Justice
  • VIRTUE ETHICS
  • EGOISM AND CONCERN FOR OTHERS
  • The Nature of Egoism
  • Proponents of Egoism
  • Critics of Egoism
  • CORPORATE SOCIAL RESPONSIBILITY
  • The Nature of Corporate Rights and Duties
  • Sustainability and Corporate Social Responsibility
  • SOLUTION TO "AM I ETHICAL?"
  • EXERCISES
  • Issues of Distributive Justice
  • Virtue Ethics