Business Culture

Accounting Ethics (Foundations of Business Ethics) by Ronald Duska

By Ronald Duska

This re-creation of Accounting Ethics has been comprehensively up to date to house the numerous alterations in the accounting career due to the fact that 2002; the authors systematically discover the recent diversity of moral matters that experience arisen due to fresh advancements, together with the monetary main issue of 2008. Highlights the debates over using fair-value accounting and rules- as opposed to rules-based standardsOffers a finished review of ethics in accounting, in addition to an exam of and proposals for fixing the present concern during this fieldInvestigates the character and function of accountingUses concrete examples and case experiences, together with present situationsExamines the moral tasks of person accountants in addition to accounting corporations

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In the first place, doing the job usually benefits the person, by giving him or her a salary and meaningful work. Thus, doing the job is good for that individual. In the second place, because the division of labor provides the most efficient way for society to operate, a job is a necessary cog in the wheel of progress, and doing it will benefit society. Finally, in taking a job, the individual makes at least an implicit promise to do it; promises should be kept. VII Questions to Ask to Justify An Action: The Basis of Ethical Theory Thus we see that the way to justify an action is to examine the reasons for and against it.

Let us expand on that definition. We noted that analysis of a moral belief or judgment might involve determining what one of the words in the belief or judgment means. For example, when the third AICPA principle above charges members to “perform all professional responsibilities with the highest sense of integrity,” what does “integrity” mean exactly? ” But how are we to know what integrity itself demands? Hence, analysis of a moral belief involves determining precisely what that belief is asserting – whether the action under scrutiny is an action that a person of integrity would perform.

The Sarbanes–Oxley Act takes a much stronger position on incarceration than previous attempts to legislate morality in business. It contains maximum prison terms for securities fraud, mail and wire fraud, and for destroying, altering or fabricating records in federal investigations. Finally, it requires the preservation of key financial audit documents and email for 5 years with a penalty for destroying any such documentation. All of these charges fall under federal jurisdiction. Section 406 of SOX requires public corporations to have a code of ethics for senior executives or to state in their annual report that they do not have such a code and the reasons why they do not.

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