{"product_id":"accounting-ethics-paperback-softback-9781118542408","title":"Accounting Ethics (Paperback \/ softback) 9781118542408","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eAccounting Ethics\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cfont size=\"4\"\u003eIris Stuart (Author), Bruce Stuart (Author), Lars J. T. Pedersen (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781118542408, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePaperback \/ softback, published 18 April 2014\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e320 pages\u003cbr\u003e24.1 x 16.5 x 2.3 cm, 0.408 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cp\u003eBalancing both technical proficiency and ethical sensibility, \u003ci\u003eAccounting Ethics\u003c\/i\u003e provides a decision model  approach throughout, aiding both student comprehension and supporting the instructor in emphasizing the key elements of the decision process that shapes the technically and ethically competent professional accountant.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003ePreface ix\u003c\/p\u003e \u003cp\u003eAcknowledgments xi\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart I Purpose, Background, and Approach 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 The Technical and Ethical Responsibilities in Accounting 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounting, Ethics Reform, and You 3\u003c\/p\u003e \u003cp\u003eA Brief History of Accounting Ethics in Higher Education 7\u003c\/p\u003e \u003cp\u003eThe Authors’ Perspective 9\u003c\/p\u003e \u003cp\u003eAccounting Education: Training for Competency and Moral Philosophy as a Resource 13\u003c\/p\u003e \u003cp\u003eAccounting Theory and Ethics 15\u003c\/p\u003e \u003cp\u003eAccounting Discourse: Knowledge Production and Communication 17\u003c\/p\u003e \u003cp\u003eAccounting as Practice: The Realization of Internal Goods and Virtues 20\u003c\/p\u003e \u003cp\u003eChapter Review Questions 23\u003c\/p\u003e \u003cp\u003eReferences 24\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Decision Making in Accounting 26\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe General Nature of Decisions and Decision Making in Accounting 27\u003c\/p\u003e \u003cp\u003eMaking a Decision Under Conditions of Uncertainty 28\u003c\/p\u003e \u003cp\u003eThe Learning of Technical Competency in the Classroom and Mentored Work Experience 29\u003c\/p\u003e \u003cp\u003eThe Goal of Accounting: The Production of Financial Reports for Various Stakeholders 30\u003c\/p\u003e \u003cp\u003eA Working Definition of Ethics 36\u003c\/p\u003e \u003cp\u003eUtilitarianism 39\u003c\/p\u003e \u003cp\u003eDeontology 40\u003c\/p\u003e \u003cp\u003eVirtue Ethics 41\u003c\/p\u003e \u003cp\u003eSocial Contract Theory 43\u003c\/p\u003e \u003cp\u003eA Decision Model for Accounting Ethics 45\u003c\/p\u003e \u003cp\u003eOutline of the Book 53\u003c\/p\u003e \u003cp\u003eChapter Review Questions 55\u003c\/p\u003e \u003cp\u003eReferences 55\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart II A Decision Model for Accounting Ethics 57\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Defining the Problem – From an Accounting and an Ethical Point of View 59\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 60\u003c\/p\u003e \u003cp\u003eProblem-Definition: Finding and Formulating the Problem 61\u003c\/p\u003e \u003cp\u003eThe Accounting Problem and the Ethical Problem 63\u003c\/p\u003e \u003cp\u003eFinding the Problem in Accounting Ethics 68\u003c\/p\u003e \u003cp\u003eFormulating the Problem in Accounting Ethics 73\u003c\/p\u003e \u003cp\u003eSummary 77\u003c\/p\u003e \u003cp\u003eChapter Review Questions 78\u003c\/p\u003e \u003cp\u003eCases 78\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Accounting Standards for Financial Statements: Resources for Decision Making 81\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Objective of Financial Statements 82\u003c\/p\u003e \u003cp\u003eUsing Rules for Financial Statement as a Resource to Make Accounting Decisions 83\u003c\/p\u003e \u003cp\u003eThe Conceptual Framework 84\u003c\/p\u003e \u003cp\u003eThe Financial Statements 85\u003c\/p\u003e \u003cp\u003eAccounting Rules for Recording Transactions and Valuing Accounts 88\u003c\/p\u003e \u003cp\u003eQuality of Information 92\u003c\/p\u003e \u003cp\u003eEthical Issues Associated with the Profit or Loss Statement and the Statement of Financial Position 93\u003c\/p\u003e \u003cp\u003eFraud and Ethics 101\u003c\/p\u003e \u003cp\u003eChapter Review Questions 104\u003c\/p\u003e \u003cp\u003eCases 104\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Moral Philosophy and Ethical Reasoning: Resources for Decision Making 116\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eToward an Ethical Framework in Accounting Practice 117\u003c\/p\u003e \u003cp\u003eUsing Moral Philosophy Principles as a Resource to Make Accounting Decisions 119\u003c\/p\u003e \u003cp\u003eThe Philosophical Traditions, Duties, and Virtues 120\u003c\/p\u003e \u003cp\u003eThe Elements of Moral Philosophy Embedded in Accounting Practice: Utilitarianism 121\u003c\/p\u003e \u003cp\u003eSummary 123\u003c\/p\u003e \u003cp\u003eThe Elements of Moral Philosophy Embedded in Accounting: Deontology 124\u003c\/p\u003e \u003cp\u003eThe Deontological View of Human Nature: Reason, Freedom, and Autonomy 125\u003c\/p\u003e \u003cp\u003eVirtue Ethics and Accounting 133\u003c\/p\u003e \u003cp\u003eChapter Review Questions 143\u003c\/p\u003e \u003cp\u003eCases 144\u003c\/p\u003e \u003cp\u003eReferences 149\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Professional Ethics as a Resource for Decision Making 151\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounting and Professional Ethics 152\u003c\/p\u003e \u003cp\u003eProfessional Ethics as a Resource to Make Accounting Decisions 152\u003c\/p\u003e \u003cp\u003eAccounting as a Profession 153\u003c\/p\u003e \u003cp\u003eProfessional Ethics 156\u003c\/p\u003e \u003cp\u003eCodes of Ethics as Tools for Decision Making 159\u003c\/p\u003e \u003cp\u003eThe Code of Ethics for Professional Accountants 160\u003c\/p\u003e \u003cp\u003eUsing Professional Ethics in Decision Making in Accounting 166\u003c\/p\u003e \u003cp\u003eSummary 169\u003c\/p\u003e \u003cp\u003eReview Questions 170\u003c\/p\u003e \u003cp\u003eCases 170\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Stakeholders in Accounting Ethics: Pressures and Conflicts of Interest 178\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounting and Stakeholders 179\u003c\/p\u003e \u003cp\u003eStakeholders and their Influence on Accounting Decisions 180\u003c\/p\u003e \u003cp\u003eCharacteristics of Stakeholders 182\u003c\/p\u003e \u003cp\u003eClassifying Stakeholders in Practice 185\u003c\/p\u003e \u003cp\u003ePressures on the Accountant in the Decision-Making Process 189\u003c\/p\u003e \u003cp\u003eConflicts of Interest 190\u003c\/p\u003e \u003cp\u003eSummary 193\u003c\/p\u003e \u003cp\u003eChapter Review Questions 194\u003c\/p\u003e \u003cp\u003eCases 194\u003c\/p\u003e \u003cp\u003eCash Fraud 195\u003c\/p\u003e \u003cp\u003eLong-Term Debt Fraud 196\u003c\/p\u003e \u003cp\u003eMisappropriation of Assets 196\u003c\/p\u003e \u003cp\u003eThe Auditors 196\u003c\/p\u003e \u003cp\u003eReferences 202\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Generating and Assessing Decision Alternatives: Practical Wisdom and Action 203\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 204\u003c\/p\u003e \u003cp\u003eReflections on Our Decision Model 205\u003c\/p\u003e \u003cp\u003eYear-End Adjusting Process, Adjusting Entries, Bad Debt Expense Estimates 206\u003c\/p\u003e \u003cp\u003eA Violation of Accounting Standards? But Not an Ethical Problem? 213\u003c\/p\u003e \u003cp\u003eInternal Controls and Embezzlement 215\u003c\/p\u003e \u003cp\u003eTo Bribe or Not to Bribe: That is the Question 216\u003c\/p\u003e \u003cp\u003eReflections on Case Analysis: Practical Wisdom and Deliberative Judgment 221\u003c\/p\u003e \u003cp\u003eHuman Motivation and Behavior: Incentives and Support for Ethical Action 224\u003c\/p\u003e \u003cp\u003eChapter Review Questions 225\u003c\/p\u003e \u003cp\u003eCases 225\u003c\/p\u003e \u003cp\u003eReferences 232\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart III Accounting in Society 233\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Auditing Ethics 235\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Role and Responsibilities of the Auditor 235\u003c\/p\u003e \u003cp\u003eValues, Standards, and Virtues in the Professional Codes of Conduct 236\u003c\/p\u003e \u003cp\u003eAudit Judgment 242\u003c\/p\u003e \u003cp\u003eAppendix 260\u003c\/p\u003e \u003cp\u003eChapter Review Questions 263\u003c\/p\u003e \u003cp\u003eCases 263\u003c\/p\u003e \u003cp\u003eReferences 269\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 The Accountant in Society: Deciding for Ethical Action 270\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter Themes 271\u003c\/p\u003e \u003cp\u003eThe Individual Accountant: Making Ethical Decisions 271\u003c\/p\u003e \u003cp\u003eThe Social Context for the Accountant’s Decision Making: The Ethical Domain 272\u003c\/p\u003e \u003cp\u003eThe Moral Structure of Accounting: Economic Events and Accounting Discourse 274\u003c\/p\u003e \u003cp\u003eThe Perception that Accounting is Only a Technical Craft, But Not an Ethical Practice 276\u003c\/p\u003e \u003cp\u003eProfessionalism in Social Context 277\u003c\/p\u003e \u003cp\u003eThe Accountant and the Profession in the Market and Society 279\u003c\/p\u003e \u003cp\u003eThe Mixed Good of Accounting Discourse: Market Values and Accounting Ethics 283\u003c\/p\u003e \u003cp\u003eMarket Values and Accounting Values: The Social Domain of Accounting Ethics 284\u003c\/p\u003e \u003cp\u003eMarket Values and the Function of Accounting 285\u003c\/p\u003e \u003cp\u003eSocial Contract Theory 288\u003c\/p\u003e \u003cp\u003eCorporate Social Responsibility 291\u003c\/p\u003e \u003cp\u003eChapter Review Questions 293\u003c\/p\u003e \u003cp\u003eReferences 294\u003c\/p\u003e \u003cp\u003eIndex 297\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52475092599064,"sku":"9781118542408","price":42.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9781118542408.jpg?v=1785804744","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/accounting-ethics-paperback-softback-9781118542408","provider":"Freshly Printed Books","version":"1.0","type":"link"}