Ethics in Accounting A Decision-Making Approach.
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Main Author: | |
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Format: | Electronic eBook |
Language: | English |
Published: |
Newark :
Wiley Textbooks,
2015.
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Series: | New York Academy of Sciences Ser.
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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