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Informationen zum Autor Ronald Duska is The Charles Lamont Post Chair of Ethics and the Professions at the American College as well as the Director of the Center for Ethics in Financial Services. He is the author and editor of several books including, Contemporary Issues in Business Ethics, Ethics for the Financial Services Professional (with Julie Ragatz, 2008), and Moral Development: From Piaget to Kohlberg. Brenda Shay Duska MT, CPA, is currently a manager at Del Pizzo & Associates, specializing in taxation. She is a member of the Pennsylvania Institute of Certified Public Accountants and the Society for Financial Service Professionals. She serves on the boards of the non-profit, MusicWorks and the Greater Philadelphia Chapter of the Society for Financial Service Professionals. Julie Ragatz is Assistant Professor of Ethics at The American College and the Associate Director of The Center for Ethics in Financial Services. She is currently finishing her PhD in philosophy at Temple University where she concentrates on ethical theory and applied ethics. Klappentext This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008.* Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards* Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field* Investigates the nature and purpose of accounting* Uses concrete examples and case studies, including current situations* Examines the ethical responsibilities of individual accountants as well as accounting firms Zusammenfassung This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. Inhaltsverzeichnis AcknowledgmentsPrefaceIntroduction1 The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure2 Ethical Behavior in Accounting: What Is Ethics?3 Ethical Behavior in Accounting: Ethical Theory4 Accounting as a Profession: Characteristics of a Profession5 Accounting Codes of Conduct6 The Rules of the Code of Conduct7 The Auditing Function8 The Ethics of Managerial Accounting9 The Ethics of Tax Accounting10 Ethics Applied to the Accounting FirmAfterword: Current Debates on Accounting IssuesAppendix A: Summary of Sarbanes-Oxley Act of 2002Appendix B: The IMA Code of Conduct for Management AccountantsIndex ...
List of contents
Acknowledgments
Preface
Introduction
1 The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure
2 Ethical Behavior in Accounting: What Is Ethics?
3 Ethical Behavior in Accounting: Ethical Theory
4 Accounting as a Profession: Characteristics of a Profession
5 Accounting Codes of Conduct
6 The Rules of the Code of Conduct
7 The Auditing Function
8 The Ethics of Managerial Accounting
9 The Ethics of Tax Accounting
10 Ethics Applied to the Accounting FirmAfterword: Current Debates on Accounting Issues
Appendix A: Summary of Sarbanes-Oxley Act of 2002
Appendix B: The IMA Code of Conduct for Management Accountants
Index
Report
Praise for the first edition:
"This book is a long awaited and significant contribution to business ethics. At last, a book that addresses the full range of accounting, tax, and audit issues, integrating the perspective of the accounting profession with that of a trained ethicist. This is a must-read for everyone in the accounting profession and in business ethics. Bravo Duskas!"
--Patricia H. Werhane, Darden Graduate School, University of Virginia
"Accounting Ethics offers a superb, accessible introduction to the traditions and responsibilities of individual accountants and their firms."
--Carlin Romano, The Philadelphia Inquirer
"... the author's clear, practical, and jargon-free presentation makes this book a valuable resource or nonaccountants and required reading for every accountant and student of accounting."
--Choice, November 2003
"As a guide to the basic issues and ideas concerning ethics for students with little prior exposure to the debates in accounting and the theories in ethics, this text is likely to be very useful. It is easy to read, informative and provides a good base for discussion."
--European Accounting Review
