Academic literature on the topic 'Ethics of accounting'

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Journal articles on the topic "Ethics of accounting"

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Tohir Pohan, Hotman. "PERSEPSI MAHASISWA TENTANG NILAI-NILAI ETIKA DALAM PENYAJIAN PELAPORAN KEUANGAN PERUSAHAAN YANG BERTANGGUNG JAWAB." Media Ekonomi 20, no. 2 (November 3, 2017): 13. http://dx.doi.org/10.25105/me.v20i2.781.

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<p>The aim of this research to know the perception of students about ethics values in professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics.<br />Keywords: Perception, Ethical Values, Code of Ethic, Preparation and Presentation of Financial Statement.</p>
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Gassama, Saikou, Tjiptohadi Sawarjuwono, and Hamidah Hamidah. "Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 2 (April 20, 2021): 1607–17. http://dx.doi.org/10.33258/birci.v4i2.1822.

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There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education should concentrate on religious codes of ethics and values. Furthermore, this research explored the ethical viewpoint of Islam and how it gives some insights into the process of creating a more harmonized and ethical accountant. This study suggests the Islamization of the ethical concept of accounting as a solution to the ethical challenges the accounting profession is confronted with, in the form of the introduction of Islamic ethics in accounting curricula to be taught as part of the ethical accounting education method., the paper is a concept paper using other publications on the topic with the aimed of suggesting good system of accounting education that will produce accountants with excellent ethics.
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Pohan, Hotman Tohir. "Persepsi Mahasiswa Tentang Nilai-Nilai Etika Dalam Penyajian Pelaporan Keuangan Perusahaan yang Bertanggung Jawab." Media Riset Akuntansi, Auditing dan Informasi 12, no. 2 (August 20, 2012): 13. http://dx.doi.org/10.25105/mraai.v12i2.590.

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<span>The aim of this research to know the perception of students about ethics values in <span>professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics.<br />Keywords: Perception, Ethical Values, Code of Ethic, Preparation and<br />Presentation of Financial Statement.<br /></span></span>
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Widyawati, Widyawati, and Ardiani Ika S. "PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (March 31, 2015): 98. http://dx.doi.org/10.19184/jauj.v9i1.1235.

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Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting. The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption. Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000
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Wahyuni-TD, Ika Sari, Yudi Fernando, Evi Hasnita, and Evi Hasnita. "ROLE OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICE." Journal of Governance and Integrity 2, no. 1 (October 16, 2018): 23–27. http://dx.doi.org/10.15282/jgi.2.1.2018.5535.

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The objective of this paper is to understand the role of Islamic ethics and its application towards a more ethical accounting practice. This paper has reviewed the literature on Islamic ethics and ethical accounting practice and found that four critical domains of Islamic ethics such as 1) accounting education; 2) principle of Islamic ethics; 3) code of ethics for accountants and 4) application of Islamic ethics for accountants. This study concludes that an Islamic guideline for accountants is a driver of ethical behaviour to comply with Islamic principles. It is highly needed in the current turbulence business environment and competitors’ pressure. The Muslim accountant can use Islamic ethics as a reference to ensure the excellent audit work to comply with Shari’ah requirements and to provide the required information demanded by society such as by doing khayr (goodness), birr (righteousness), ‘adl (equilibrium and justice), trust (Amanah), benevolence (Ihsaan) and others. The understanding and application of Islamic ethics contribute to a more ethical accounting practice.
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Shiner, Roger A. "Accounting Ethics." Business and Professional Ethics Journal 13, no. 1 (1994): 9–23. http://dx.doi.org/10.5840/bpej1994131/21.

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Agustin, Henri, and Lili Anita. "PERSEPSI AKUNTAN PENDIDIK DI KOTA PADANG TERHADAP IDE PENGINTEGRASIAN MUATAN ETIKA DALAM KURIKULUM AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 4 (September 12, 2018): 483–503. http://dx.doi.org/10.24034/j25485024.y2009.v13.i4.184.

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This research aims to describe perceptions of accounting lectures from 2 state universities in Padang (Universitas Negeri Padang and Universitas Andalas) about the idea integrating ethics into accounting curiculum. Data for this research were collected by using quessioner adopted from Fisher et al., (2005). As many as 42 quessioners (16 from UNP and 28 from UNAND) were returned back to the researchers, and then the collected data were analyzed using descriptive statistics tehniques. The research results proved that both accounting lectrures from UNP and UNAND were (1) stongly agree that ethical content should be embodied into accounting curriculum, (2) agree that ethical contents in accounting curriculum should be teached by a collaboration between accounting lectures and accounting practioners, (3) stongly agree that ethical conducts and moral obligations as an accountant were the main aspects that should be teached to accounting students, (4) agree that embodied ethical contents to every subjects in accounting curriculum was the best way in integrated ethics to accounting students, and (5) strongly agree that the best learning methods in integrated ethics for accounting students were using critical review on ethics articels and implementing those ethical values in every day life
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Agustin, Henri, and Lili Anita. "PERSEPSI AKUNTAN PENDIDIK DI KOTA PADANG TERHADAP IDE PENGINTEGRASIAN MUATAN ETIKA DALAM KURIKULUM AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 4 (December 1, 2009): 485. http://dx.doi.org/10.24034/j25485024.y2009.v13.i4.2172.

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This research aims to describe perceptions of accounting lectures from 2 state universities in Padang (Universitas Negeri Padang and Universitas Andalas) about the idea integrating ethics into accounting curiculum. Data for this research were collected by using quessioner adopted from Fisher et al., (2005). As many as 42 quessioners (16 from UNP and 28 from UNAND) were returned back to the researchers, and then the collected data were analyzed using descriptive statistics tehniques. The research results proved that both accounting lectrures from UNP and UNAND were (1) stongly agree that ethical content should be embodied into accounting curriculum, (2) agree that ethical contents in accounting curriculum should be teached by a collaboration between accounting lectures and accounting practioners, (3) stongly agree that ethical conducts and moral obligations as an accountant were the main aspects that should be teached to accounting students, (4) agree that embodied ethical contents to every subjects in accounting curriculum was the best way in integrated ethics to accounting students, and (5) strongly agree that the best learning methods in integrated ethics for accounting students were using critical review on ethics articels and implementing those ethical values in every day life
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Kennedy, Anggi Ayu Septi, and Lisa Martiah Nila Puspita. "SENSITIVITAS ETIS DAN PERTIMBANGAN ETIS MAHASISWA AKUNTANSI BERDASARKAN PENDIDIKAN ETIKA AKUNTANSI." Jurnal Akuntansi 8, no. 2 (June 17, 2019): 111–22. http://dx.doi.org/10.33369/j.akuntansi.8.2.111-122.

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This study examined the differences between ethical sensitivity and ethical judgement by students based on their knowledge of accounting ethics education. A total of 40 accounting students attended accounting ethics education in University of Bengkulu responded to questionnaire and another 43 students who does not complete an accounting ethics education were included for comparative purpose. Statistical analysis reveals that students who attended an accounting ethics education improved significantly in their ethical sensitivity and ability to made an ethical judgement compared to students who does not attended the accounting ethics education. Females students got more benefit from an accounting ethics education and increased their ability to made ethical judgement compared to male students, but in contrast, between male students and female students who attended accounting ethics education has no difference in terms of their ethical sensitivity.Key words: Ethical sensitivity, ethical judgement, accounting ethics education
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Amit Pusti. "Comparison of Perception of Ethics Among the Accounting Professionals, Accounting Educators and Accounting Students." Think India 20, no. 1 (February 13, 2017): 29–40. http://dx.doi.org/10.26643/think-india.v20i1.7777.

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The concept of ethics in accounting education has gained paramount importance in todays world. The accounting professionals had experienced controversially the deepest crisis regarding their professions with the discovery that accountants had acceded in notable fictitious financial reporting by corporate giants such as Enron, WorldCom, Tyco, Satyam and the like. The accounting profession in India has started focussing more on accounting ethics at undergraduate and postgraduate levels due to various corporate scandals, especially Satyam scam in India and other scams in the world. Through the close survey of various corporate scams, it is apparently clear that business professionals are likely to be involved in the corporate scandals, their ethical behaviour can be used to measure ethical conduct. Commerce or business students are to become future leaders in business field and their behaviour largely affects the performance of businesses as well as the economic development of the society. Because of the scandals, professionals trustworthiness and objectiveness have raised questioned. The various corporate scams have led to increase the demand for accounting ethics within the professionals and students who are in commerce or business education. The purpose of the study is to explore the perception of ethics of accounting students, teachers, and professionals. For the purpose, we sent a questionnaire to accounting professionals, teachers, and students through email and hard copy to collect their views and we have used the z score test to make a comparison of the perceptions of ethics among the accounting groups. The result shows significant differences among accounting students, teachers, and professionals regarding perception of accounting ethics.
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Dissertations / Theses on the topic "Ethics of accounting"

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Carroll, Raymond F. "Ethics education in the accounting curriculum." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1996. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ65805.pdf.

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LAM, Mo. "Ethical climate, the perceived importance of ethics and social responsibility, and earnings management." Digital Commons @ Lingnan University, 2012. https://commons.ln.edu.hk/acct_etd/14.

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The practice of earnings management not only adversely affects the long-term economic prospects of a particular business enterprise by eroding public confidence in the company, but also may severely undermine the reputation of Hong Kong as an international financial and trading centre. Given the devastating effects of such practices resulting from corporate scandals such as Enron and WorldCom, earnings management has received unprecedented attention in the past decade. The incommensurability between the far-reaching effects of ethical issues relating to earnings management and the paucity of prior research on the subject in Hong Kong triggers my interest to study this topic. The study examines the influence of organizational ethical climate and the perceived importance of corporate ethics and social responsibility on practicing accountants’ ethical decisions regarding accounting and operating earnings management. Structural equation modeling (SEM) is used to test the hypotheses. Based on 206 survey responses from practicing accountants, the models for both accounting and operating earnings management provide general support for the hypotheses. The results indicate that participants’ perceptions of the ethical climate in their organization influence their attitudes toward the perceived importance of corporate ethics and social responsibility, which in turn influence ethical decisions (judgments and intentions) regarding earnings management.
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Riccio, Marisa A. "Fraud and ethics in the accounting profession /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_ricci_fraud.pdf.

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Bampton, Roberta. "Ethics in accounting : a review and an investigation of management accounting education." Thesis, University of Huddersfield, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405180.

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Olarnsakul, Tavinie. "Can Regulation Improve Ethics Within The Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1672.

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This paper will examine the effectiveness of the Sarbanes-Oxley Act of 2002 (SOX) in improving ethics within the external auditing profession. The first chapter explores well-known ethical theories and professional code of conducts related to the auditing profession. The second chapter details the generally accepted auditing standards and changes that have been made throughout the years. The third chapter examines past corporate fraudulent scandals (Waste Management, Lincoln Savings and Loan Association, Enron) and studies the role of auditors in contributing to the collapse of these corporations. The forth chapter details the objective of the SOX and how it plans to protect the investing public and improve the reliability of financial information. Finally, the fifth chapter compiles various research studies that examine the effects of the SOX and its impact on audit quality. The author discovered that regulation could help enhance ethics through indirect measures that aim to improve audit qualities, and thus, promote virtue ethics within the auditing profession. Some of these measures include establishing an oversight board to strengthen regulation and enforcement (section 101), reducing the scope of non-audit services (section 201), requiring auditors to attest to a client’s internal control operating effectiveness (section 404) and promoting principles-based standards within the profession (section 108). Through these measures, the Sarbanes-Oxley Act has managed to regain the public trust and improve audit quality, thereby, enhancing ethics within the auditing profession.
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Richmond, Kelly Ann. "Ethical Reasoning, Machiavellian Behavior, and Gender: The Impact on Accounting Students' Ethical Decision Making." Diss., Virginia Tech, 2001. http://hdl.handle.net/10919/27235.

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This research is designed to gain an understanding of how accounting students respond to realistic, business ethical dilemmas. Prior research suggests that accounting students exhibit lower levels of ethical reasoning compared to other business and non-business majors. This study uses the Defining Issues Test, Version 2 (Rest, et al., 1999) to measure accounting studentsâ ethical reasoning processes. The Mach IV scale (Christie and Geis, 1970) is used to measure moral behavior. Eight ethical vignettes adapted from prior ethics studies represent realistic, business ethical scenarios. A total of sixty-eight undergraduate accounting students are used to examine three hypotheses. Literature suggests that individuals with lower ethical reasoning levels are more likely to agree with unethical behavior. Therefore, hypothesis one investigates the relationship between ethical reasoning and ethical decision making. Literature also suggests that individuals agreeing with Machiavellian statements are more likely to agree with questionable activities. Hypothesis two investigates the relationship between Machiavellian behavior and ethical decision making. Prior gender literature suggests that gender influences ethical decision making, with females being more ethical than males. Therefore, hypothesis three examines whether female accounting students agree less with questionable activities compared to males. Results indicate that ethical reasoning is significantly correlated with studentsâ ethical ratings on the business vignettes. Similarly, Machiavellian behavior is significantly correlated with studentsâ ethical ratings. Consistent with prior gender literature, females agree less with questionable activities compared to male accounting students.
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Warhurst, Jordan. "A Study of Ethics for Accounting Students at East Tennessee State University." Digital Commons @ East Tennessee State University, 2015. https://dc.etsu.edu/honors/305.

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What is being done to stop the increase of accounting scandals and frauds? This study focuses on ethics teaching for accounting students at the undergraduate level. This study asks the question, "have students increased in their use of professional judgement as defined by the AICPA code of Professional Conduct?"
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Chai, Sian H. "Too Few To Fail: An Analysis of Ethics in the Audit Industry." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1105.

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Currently, the Big Four accounting firms – PwC, EY, Deloitte, and KPMG – dominate the audit oligopoly. Many have raised the question: “Are the Big Four too big or too few to fail?” This paper looks at the history leading up to the establishment of the Big Four, cases since the fall of Arthur Andersen, and empirical evidence on the probability of a Big Four failure to conclude that it is not likely for a Big Four to fail under current circumstances. However, if the Big Four are truly too few to fail, it raises problems of moral hazard in the industry. This paper explores the inclination of the Big Four towards moral hazard by examining the reasons auditors might be less inclined to act in the best interest of financial statement users. In exploring solutions, this paper finds that the best way to ensure auditor’s act in the interest of public investors is to align their financial incentives with independent third parties rather than management or board members.
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Webster, Tammy Tanner. "Successful Ethical Decision-Making Practices from the Professional Accountants' Perspective." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3733.

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Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, metropolitan area needed to strengthen the ethical decision-making process in their organizations. Data were collected through semistructured interviews from 5 participants who were accounting leaders of not-for-profit organizations. The analysis of data involved coding techniques, while member checking ensured confirmability of participant responses. Three themes emerged from the analysis of data as the most effective in fostering an ethical climate within the organizations, notably: the importance of leveraging internal controls, staff education on ethical decision making, and the role of leadership in fostering ethical leadership. The findings from this study may contribute to social change by providing leaders with strategies to reduce the occurrence of fraud within organizations. The beneficiaries of this research may include not-for-profit leaders, accounting professionals, and business practitioners. The goals of these individuals are to aid companies in furthering their missions and ensure organizations remain operational and utilize ethical decision making.
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Shipley, Kyle L. "Ethics in Accounting: Sustainability as a Predictor of Financial Statement Usefulness." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/283.

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This paper examines the impact of ethics on financial statement usefulness in 120 publicly traded companies. Because ethics are difficult, if not impossible, to quantify, Corporate Social Responsibility ratings are used as a proxy. The potential implications of this study are vast, though the main idea is that investors would be able to make better financial decisions should the hypothesis come to fruition. Contrarily, investors will also be able to avoid potentially bad investments if they can ascertain certain companies that lack ethical values. In this paper, I will discuss several facets of corporate ethics such as creative accounting in addition to delving deeper into what it means for firms to be sustainable. Using data from the Roberts Environmental Center at Claremont McKenna College in conjunction with financial data from Wharton Research Data Services and panel data techniques, I find that only within the food and beverages industry is there a correlation between ethics and financial statement usefulness. This finding lends distinct support for the hypothesis and also begs the question of how corporate ethics vary between industries.
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Books on the topic "Ethics of accounting"

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1947-, Stuart Bruce, and Pedersen Lars J. T, eds. Accounting ethics. Chichester, West Sussex: John Wiley & Sons Ltd, 2014.

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Shay, Duska Brenda, and Ragatz Julie, eds. Accounting ethics. 2nd ed. Chichester, West Sussex: Wiley-Blackwell, 2011.

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Duska, Ronald, Brenda Shay Duska, and Julie Ragatz. Accounting Ethics. Oxford, UK: Wiley-Blackwell, 2011. http://dx.doi.org/10.1002/9781444395907.

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Maurice, Jack. Accounting ethics. London: Pitman, 1996.

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McPhail, Ken. Accounting Ethics. 1 Oliver's Yard, 55 City Road, London EC1Y 1SP United Kingdom: SAGE Publications Ltd, 2013. http://dx.doi.org/10.4135/9781446286265.

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Cases in accounting ethics & professionalism. 3rd ed. New York: McGraw-Hill Companies, 1997.

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May, William W. Ethics in the accounting curriculum. Florida: American Accounting Association, 1990.

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W, Dean G., ed. Logic, law, and ethics. New York: Garland Pub., 2000.

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Ahmed, Abdel Karim Rifaat, ed. Business and accounting ethics in Islam. London: Mansell, 1991.

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McPhail, Ken. Accounting and business ethics: An introduction. New York, NY: Routledge, 2009.

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Book chapters on the topic "Ethics of accounting"

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Kelly, Patrick T. "Governmental accounting ethics." In The Routledge Handbook of Accounting Ethics, 218–33. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge international handbooks: Routledge, 2020. http://dx.doi.org/10.4324/9780429490224-19.

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Mintz, Steven M., and William F. Miller. "Incorporating Behavioral Ethics and Organizational Culture Into Accounting Ethics." In Accounting Ethics Education, 158–82. New York, NY : Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003017509-10.

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Nguyen, Lan Anh, and Steven Dellaportas. "Accounting Ethics Education Research." In Accounting Ethics Education, 44–80. New York : Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2020. http://dx.doi.org/10.4324/9780429321597-4.

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Williams, Paul. "Ethics." In The Routledge Companion to Critical Accounting, 164–83. 1 Edition. | New York : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315775203-10.

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Gupta, Ananda Das. "Ethics in Business Practice: Accounting." In Business Ethics, 115–29. New Delhi: Springer India, 2013. http://dx.doi.org/10.1007/978-81-322-1518-9_6.

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Reiter, Sara. "Stories and accounting ethics." In The Routledge Handbook of Accounting Ethics, 82–91. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge international handbooks: Routledge, 2020. http://dx.doi.org/10.4324/9780429490224-9.

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Mellahi, Kamel, Kevin Morrell, and Geoffrey Wood. "Ethics, accounting and finance." In The Ethical Business, 147–62. London: Macmillan Education UK, 2010. http://dx.doi.org/10.1007/978-0-230-31359-0_7.

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Mellahi, Kamel, and Geoffrey Wood. "Ethics, Accounting and Finance." In The Ethical Business, 107–16. London: Macmillan Education UK, 2003. http://dx.doi.org/10.1007/978-1-4039-1444-6_7.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Ethics, governance and corporate social responsibility." In Business Accounting, 241–63. London: Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_10.

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Islam, Muhammad Azizul. "Environmental Accounting." In Encyclopedia of Business and Professional Ethics, 1–3. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-23514-1_215-1.

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Conference papers on the topic "Ethics of accounting"

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Zhao, Jingyi. "Research on Accounting Ethics Education." In 3rd International Conference on Economics, Management, Law and Education (EMLE 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/emle-17.2017.137.

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Putri, Sheila Febriani, Dwi Hantoro Prakoso, Septy Nur Sulistyawati, and Siti Mariyah. "Accounting Students and Business Ethics Perception." In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.029.

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Nadilla, Irodatun, Dodik Juliardi, and Dian Syariati. "The Effects of Machiavellian, Equity Sensitivity, and Ethical Sensitivity on the Accounting Students’ Ethical Perceptions in Perceiving the Accountants’ Ethics." In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.037.

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Sannikova, Inna N. "Continuing Professional Ethics Education In Accounting And Auditing." In II International Scientific and Practical Conference "Individual and Society in the Modern Geopolitical Environment" Conference. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.04.93.

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Ramadhan, Yanuar, Charlin Sitompul, and Dian Oktavia. "Professional Ethics in Providing Credits for MSMEs." In International Conference on Management, Accounting, and Economy (ICMAE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200915.068.

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Maruszewska, Ewa Wanda. "DISCUSSION ABOUT THE IMPORTANCE OF ETHICS IN MODERN ACCOUNTING." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b22/s6.028.

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Andyarini, Kus Tri, and Cahyadini Hayuningtyas. "The Influence of Ethics, Current Information, and Organizational Culture on Taking the Ethical Decision by Tax Consultant." In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.043.

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Nixon, Clair J. "Negotiation Ethics Among College Students: An International Perspective." In Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.54.

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Ali, Junaid, Preethi Lahoti, and Krishna P. Gummadi. "Accounting for Model Uncertainty in Algorithmic Discrimination." In AIES '21: AAAI/ACM Conference on AI, Ethics, and Society. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3461702.3462630.

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Moisescu, Florentina. "Accounting Ethics and Social Responsibility in a Knowledge-Based Economy." In WLC 2016 World LUMEN Congress. Logos Universality Mentality Education. Cognitive-crcs, 2016. http://dx.doi.org/10.15405/epsbs.2016.09.78.

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