Accounting Ethics (Fundamentals of Business Ethics) pdf epub mobi txt 电子书 下载 2025
- textbook
- 2013
- 会计伦理
- 商业伦理
- 职业道德
- 会计学
- 伦理学
- 道德规范
- 商业行为
- 财务伦理
- 道德决策
- 商业责任
具体描述
Accounting Ethics uses real-life examples, including the Enron/Arthur Andersen debacle, to examine the ethical responsibilities of individual accountants as well as accounting firms. The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants' responsibilities. Because accounting is governed by a code of ethics, it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate. Next, the book explores the major types of practices in which accountants engage - auditing, managerial accounting, and tax accounting - and the responsibilities associated with those practices. The book concludes with an investigation into the ethical responsibilities of accounting firms, and the pressures that militate against the fulfilling of those responsibilities.
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