Accounting ethics education :, Alberto J Costa; Margarida M Pinheiro
Автор: Fleischman Название: Critical Histories of Accounting ISBN: 0415886708 ISBN-13(EAN): 9780415886703 Издательство: Taylor&Francis Рейтинг: Цена: 26796.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание:
The critical tradition in accounting historiography has come to occupy a prominent place in the discipline's academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting's long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record - women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others.
Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.
Описание: Devoted to publishing high-quality research and cases focusing on professional responsibilities of accountants, this volume explores topics such as whistleblowing, sustainability reporting, and ethical tax standards.
Автор: Dennis Название: The Nature of Accounting Regulation ISBN: 1138212636 ISBN-13(EAN): 9781138212633 Издательство: Taylor&Francis Рейтинг: Цена: 8573.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ‘rules-based’ or ‘principles-based,’ there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between ‘principles-based’ and ‘rules-based’ standards and on the nature of ‘good’ accounting standards.'
Автор: Jeffrey Cynthia Название: Research on Professional Responsibility and Ethics in Accoun ISBN: 1784416665 ISBN-13(EAN): 9781784416669 Издательство: Emerald Рейтинг: Цена: 17887.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. Covering timely issues such as social responsibility and ethical judgement, the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated.
Автор: Williams, Jan Bettner, Mark Carcello, Joseph Название: Fnancial accounting, 18 ed. ISBN: 1260575586 ISBN-13(EAN): 9781260575583 Издательство: McGraw-Hill Рейтинг: Цена: 10637.00 р. Наличие на складе: Поставка под заказ.
Описание: While many texts characterize themselves as having either a user approach or a preparer approach, Williams, Financial Accounting is written for faculty who want to strike a balance between these approaches. Business majors will find relevance in the Ethics, Fraud & Corporate Governance, Your Turn and Case in Point boxes throughout the chapters while accounting majors will receive a firm grounding in accounting basics that will prepare them for future accounting courses. The authors made data driven revisions focusing on where students were struggling and updated content accordingly.
Updates have also been made to the high-quality end of chapter problems and real-world examples.
Автор: Cohen, Elaine Название: Understanding g4 ISBN: 1909293636 ISBN-13(EAN): 9781909293632 Издательство: Taylor&Francis Рейтинг: Цена: 5205.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Should you or your clients report using the new G4 sustainability reporting framework? What's the significance of the changes and how do they affect you? What is the right reporting level for your company? What should you do next...?
Sustainability reporting is here to stay and expanding its influence. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013, with the publication of two manuals, adding up to 300 pages of technical guidance. Since then thousands of reporters have been hoping for a short and definitive guide to this new reporting paradigm. This is it
In this expert guide to G4, Elaine Cohen presents an easy-to-follow review of everything any company needs to know in order to decide whether to use the G4 Framework and if so, how. If you want to know what G4 means for corporate reporters, whether they are first-timers, SMEs, experienced global companies or existing GRI reporters at any level, this book is for you. It will give you the answers you need to make decisions, in a user-friendly format, and help you deliver greater value to your own company or your client companies.
This book will also help users of reports know what to expect from the new generation of G4 Sustainability Reports and reporting consultants, as they advise clients on reporting process, content and disclosure.
Автор: Shawver, Tara J. Miller, William F. Название: Giving voice to values in accounting ISBN: 0815364172 ISBN-13(EAN): 9780815364177 Издательство: Taylor&Francis Рейтинг: Цена: 22202.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Giving Voice to Values in Accounting is the first book to explain the ethical dilemmas faced by accountants in their day-to-day work and to provide clear guidance for accounting students and professionals in navigating through these issues.
Автор: King Название: The Chief Value Officer ISBN: 1783532963 ISBN-13(EAN): 9781783532964 Издательство: Taylor&Francis Рейтинг: Цена: 10411.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book firmly places the accountant in the position of changemaker. It encapsulates the essential reasons for adopting integrated reporting, explains its application and proposes the next steps of developing the role of Chief Finance Officer to Chief Value Officer.
Автор: Warren, Carl Reeve, James Duchac, Jonathan Название: Financial accounting ISBN: 1337913103 ISBN-13(EAN): 9781337913102 Издательство: Cengage Learning Рейтинг: Цена: 15046.00 р. Наличие на складе: Нет в наличии.
Описание: Gain a strong foundation in financial accounting that prepares you for future study and success in today's business world with Warren/Jonick/Schneider's leading FINANCIAL ACCOUNTING, 16E. This edition connects financial accounting concepts to the "bigger picture" as chapter-opening schemas clearly demonstrate how each chapter's content fits within the overall framework of the book. The digital CengageNOWv2's Journal Entry Tool reinforces this approach by automatically illustrating the impact of transactions on the accounting equation.
This book's hallmark presentation of the accounting cycle provides an unmatched foundation for later chapters and even upcoming coursework and your career. The authors have carefully streamlined content and improved learning features throughout this edition and CengageNOWv2's digital resources to ensure you have the understanding of today's financial accounting and specific tools to succeed.
Описание: Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face.
Автор: Maxwell, Dorothy Название: Valuing natural capital ISBN: 1910174440 ISBN-13(EAN): 9781910174449 Издательство: Taylor&Francis Рейтинг: Цена: 5205.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Companies that will succeed in the long-term are integrating natural and social capital into their business model now.
Natural capital, the resources and critical support services nature provides, underpins our entire global economy. Yet despite its vast social and economic value, the many benefits of natural capital are often assumed to be "free."
The future shock for business is the potential for profit to be wiped out as natural capital is internalized through regulation and markets. Freshwater, forests and biodiversity are being consumed at an alarming rate, and critical support systems such as the ability to regulate climate are failing.
As these and other sustainability challenges develop, businesses and their investors need to understand their role in maintaining natural capital and their natural capital risks and opportunities. The language of finance provides a useful approach for communicating trade-offs and prioritizing sustainability at CFO, CEO and board level: companies who "future-proof" now will position themselves to thrive in a resource-constrained world. They will mitigate risk, secure their resource supplies, create long-term value and enhance their resilience, reputation and competitive advantage.
This book provides a succinct introduction to natural capital: what natural capital is and how it links to other capitals; the business case for using it in decision-making; where natural capital accounting and valuation fit in the sustainability and financial toolbox; and what real life early adopters of natural capital in business are doing.
Views from natural capital leaders across business, finance, accounting, government, research and NGO communities illustrate the theory with practice. Included: Quotes and case examples from CFOs, CEOs and Heads of Sustainability in early adopter businesses (Kingfisher Group, Dow Chemical Company, The Crown Estate, Patagonia(R), United Utilities and Marks & Spencer) and financial institutions (Inter-American Development Bank, Citi Group and Credit Suisse).
Описание: This edition of Research on Professional Responsibility and Ethics in Accounting includes articles from a distinguished group of authors. The topics cover many aspects of professional responsibility and ethics in accounting, including whistleblowing, professional skepticism, earnings management, cognitive style and ethics.
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