Ethics, Governance and Accountability

A Professional Perspective

Steven Dellaportas, Kathy Gibson, Ratnam Alagiah, Marion Hutchinson, Philomena Leung, David Van Homrigh

375 pages, parution le 27/07/2005

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Résumé

In recent years, there have been a number of high profile national and international corporate collapses. These events have made the international accounting community turn its attention to the need for robust ethical standards, sound and transparent corporate governance and an enhanced awareness of social, environmental and corporate accountabilities. In light of these changes, Ethics, governance and accountability: a professional perspective is a timely and valuable new textbook for teachers and students of accounting.

Ethics, governance and accountability initially discusses the ethical models and a framework necessary for ethical decision making, before examining a range of professional issues such as conflict of interest, professional independence, fraud and forensic accounting, corporate governance, and social/corporate responsibility. Graduates are now expected to possess a well-developed sense of ethical models and an awareness of their professional role and responsibilities, and this text will help them to meet these expectations.

Features

The text has been written with students of accounting and commerce in mind.
The text has national and international applications and commentary on professional developments in the area.
In practice vignettes profile real-world or highly realistic ethical experiences within the accounting profession.
Each chapter presents an end-of-chapter case study relevant to the theories introduced in the chapter. These case studies can be used as individual or group work activities.
Ethics, governance and accountability is an ideal reference and textbook for use throughout the commerce degree program.

Sommaire

Ethics and the individual
- An ethics framework
- Understanding ethics and moral judgement
- Professional ethics and self-regulation
- Ethical Decision Making
Ethics in a regulatory environment
- Corporate Governance
- Fraud and forensic accounting
- Creative Accounting
- Social Responsibility Accounting
- Environmental responsibility
- Professional independence
- Client-centred conflicts of interest
- Ethics in a corporate environment

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Wiley
Auteur(s)	Steven Dellaportas, Kathy Gibson, Ratnam Alagiah, Marion Hutchinson, Philomena Leung, David Van Homrigh
Parution	27/07/2005
Nb. de pages	375
Format	18 x 24
Couverture	Broché
Poids	710g
Intérieur	Noir et Blanc
EAN13	9780470804995
ISBN13	978-0-470-80499-5