Morality in Accounting

Book Description

Timely and reliable accounting information is essential. Not only firms themselves but the markets they serve, and particularly the investment community, depend on it. Accounting data and their interpretation must be above suspicion, says Riahi-Belkaoui, and to be sure of that, corporations and other users of accounting information must be certain that accountants subscribe to and practice morality set to high standards. What these standards are, and how they are deficient, distorted, and sometimes even fallacious, are the themes explored here. In doing so, Riahi-Belkaoui's book leads readers through the complexities of what the author identifies as the five aspects of accounting morality: fairness, ethics, honesty, social responsibility, and truth. Riahi-Belkaoui begins with a discussion of fairness as a concept of justice, illustrated by the intellectual contributions of Rawls, Nozick, and Gerwith. From there he moves to ethics in accounting, and a review of such ethical perspectives as the utilitarian, the deontological, and the notion of fittingness. He also takes up the subject of ethical codes, and asks how do we discipline the accounting profession; then, how do we teach and research accounting ethics? Chapter 3 treats a variety of ethical issues and several key cases, among them the ESM Government Securities Case, the Drysdale Affair, and the Wedtech and Penn Square cases. In Chapter 4 Riahi-Belkaoui turns to honesty in the accounting environment and to discussions of the nature and framework of fraud, including what he calls "outcome situations arising from corporate fraud." Chapter 5 explores the relationship between accounting and social responsibility, and makes clear that there is a need for an "effective paradigm" to define and help implement a socially responsible accounting. Finally, in Chapter 6 he comes to grips with the problem of truth in accounting--first, the notion of truth, then the impossibilities as well as the possibilities of attaining it. Morality in Accounting will be of special value to the producers and users of accounting, and to graduate and undergraduate students of the accounting discipline.

Differences by gender in the moral reasoning, personal values and value types of accounting majors: a study.: An article from: Journal of Academy of Business and Economics

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Differences by gender in the moral reasoning, personal values and value types of accounting majors: a study.: An article from: Journal of Academy of Business and Economics
George P.W. Lan , Sharon McMahon , Fritz Rieger , Norm King , and Maureen P. Gowing
Manufacturer: Thomson Gale
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

General | Philosophy | Nonfiction | Subjects | Books

Book Description

This digital document is an article from Journal of Academy of Business and Economics, published by Thomson Gale on January 1, 2005. The length of the article is 6245 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Differences by gender in the moral reasoning, personal values and value types of accounting majors: a study.
Author: George P.W. Lan
Publication: Journal of Academy of Business and Economics (Magazine/Journal)
Date: January 1, 2005
Publisher: Thomson Gale
Volume: 5 Issue: 1 Page: 120(11)

Distributed by Thomson Gale

Expense, social and moral control. Accounting and the administration of the old poor law in England and Wales [An article from: Journal of Accounting and Public Policy]

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Expense, social and moral control. Accounting and the administration of the old poor law in England and Wales [An article from: Journal of Accounting and Public Policy]
S.P. Walker
Manufacturer: Elsevier
ProductGroup: Book
Binding: Digital

Elsevier | By Publisher | e-Docs | Formats | Books
ASIN: B000RR0MKE

Book Description

This digital document is a journal article from Journal of Accounting and Public Policy, published by Elsevier in 2004. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.

Description:
During the early 19th century the system of poor relief in England and Wales was in crisis. Rising expense and social disquiet resulted in several official investigations into the administration of the poor laws. Parliamentary committees and a Royal Commission collected a considerable amount of data on the functioning of accounting in the local management of the poor and how current practices might be improved. Suggestions included more systematic approaches to accounting, uniform accounts and enhanced auditing and inspection. The evidence presented to official inquiries reveal that while accounting was deemed an essential requisite for managing the cost of relief and its financing, it was also mobilised as a technique of social and moral control. In particular, detailed accounting records on paupers and the publication of accounts of the recipients of relief were advanced as means by which local officials could monitor and govern the poor, check bastardy, and facilitate community surveillance. Accounting disclosures would also construct and identify the poor as a distinctive and subordinate class in the local social structure.

Armed Forces Guide to Personal Financial Planning: Strategies for Managing Your Budget, Savings, Insurance, Taxes and Investments (Armed Forces Guide to Personal Financial Planning)
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Every Servicemember Should Be Issued This Book

Armed Forces Guide to Personal Financial Planning: Strategies for Managing Your Budget, Savings, Insurance, Taxes and Investments (Armed Forces Guide to Personal Financial Planning)
David C. Trybula , Richard A. Hewitt , and Michael J. Meese
Manufacturer: Stackpole Books
ProductGroup: Book
Binding: Paperback

General | Personal Finance | Business & Investing | Subjects | Books
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Customer Reviews:

Every Servicemember Should Be Issued This Book.......2001-10-28

The Armed Forces Guide to Personal Financial Planning is a must read for soldiers, sailors and airmen. The book begins with chapters on basic personal finance and walks through sections on buying big ticket items (cars, houses, etc..), investing, and planning for retirement. Written uniquely for service members and the different tax and pay considerations they should account for, this book is an invaluable addition to any military bookshelf.

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Armed Forces guide to personal financial planning: Strategies for managing your budget, savings, insurance, taxes, and investments
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Military Family Financial Planning.......2000-06-01

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Fascinating, if dense, study of the evolution of school law.......2003-02-15

Amazon offers readers dozens of books on the philosophy and politics of public education. Visions of Schooling takes the reader down a somewhat different path. It examines how philosophical, political, and religious factors have all influenced the development of public education in America over the last 250 years, and how that development has been codified in our laws. The author, Ms. Salomone, carefully guides the reader through a number of foundational court decisions that have defined (or not) the rights and responsibilities of the public schools, the communities they exist in, the children that attend them, and the children's parents. And with a recent, real life truth-is-stranger-than-fiction case study, she demonstrates just how the differing values and concerns of each of these constituencies can come together and collide.

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Visions of Schooling : Conscience, Community, and Common Education
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Everything perfect! And an excellent book as well ;)

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WORKING TOWARD FREEDOM: SLAVE SOCIETY AND DOMESTIC ECONOMY IN THE AMERICAN SOUTH
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