Ethical Obligations and Decision-Making in Accounting: Text - download pdf or read online

By Steven Mintz

ISBN-10: 1259543471

ISBN-13: 9781259543470

Note: this can be a Stand on my own ebook and doesn't contain entry Card/Code.

The overriding philosophy of this article is to supply the teacher with finished assurance of moral matters encountered through accounting pros. The booklet is dedicated to aiding scholars domesticate the moral dedication had to make sure that their paintings meets the top criteria of integrity, independence, and objectivity. Ethical responsibilities and determination Making in Accounting is designed to supply the trainer with the easiest flexibility and pedagogical effectiveness of any booklet out there. as a result, it comprises a variety of beneficial properties designed to make either studying and educating more straightforward.

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Additional info for Ethical Obligations and Decision-Making in Accounting: Text and Cases [Book ONLY]

Example text

46 Chapter 1 Ethical Reasoning: Implications for Accounting 21 Students were asked to identify up to three career goals. The top five goals (with percentages of students who selected them) were: 1. Work/life balance (79 percent) 2. Job security (50 percent) 3. Be a leader or manager of people (43 percent) 4. Be competitively or intellectually challenged (43 percent) 5. Dedicated to a cause or feel I am serving a greater good (36 percent) It also asked students to identify the most important “attractors” an employer could offer.

Now, with the advent of electronic access to a variety of online resources, term papers can be acquired or other people found to write them for a student. A disturbing trend is the availability of the solutions manual and test bank questions online. Instructors have historically relied on these resources to assess student learning. All that may be assessed now is whether an otherwise unproductive student has suddenly become productive as a result of acquiring instructor’s resource materials or accessing previous exams.

For example, if you are the in-charge accountant on an audit of a client for your CPA firm-employer and you discover that the client is “cooking the books,” you shouldn’t telephone the local newspaper and tell the story to a reporter. Instead, you should go to your supervisor and discuss the matter and, if necessary, go to the partner in charge of the engagement and tell her. Your ethical obligation is to report what you have observed to your supervisor and let her take the appropriate action. However, the ethics of the accounting profession allow for instances whereby informing those above your supervisor is expected, an act of internal whistleblowing, and in rare circumstances going outside the organization to report the wrongdoing.

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Ethical Obligations and Decision-Making in Accounting: Text and Cases [Book ONLY] by Steven Mintz

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