{"product_id":"accounting-ethics-isbn-9781118542408","title":"Accounting Ethics","description":"\u003cp\u003eBalancing both technical proficiency and ethical sensibility, \u003ci\u003eAccounting Ethics\u003c\/i\u003e provides a decision model  approach throughout, aiding both student comprehension and supporting the instructor in emphasizing the key elements of the decision process that shapes the technically and ethically competent professional accountant.\u003c\/p\u003e \u003cp\u003ePreface ix\u003c\/p\u003e \u003cp\u003eAcknowledgments xi\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart I Purpose, Background, and Approach 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 The Technical and Ethical Responsibilities in Accounting 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounting, Ethics Reform, and You 3\u003c\/p\u003e \u003cp\u003eA Brief History of Accounting Ethics in Higher Education 7\u003c\/p\u003e \u003cp\u003eThe Authors’ Perspective 9\u003c\/p\u003e \u003cp\u003eAccounting Education: Training for Competency and Moral Philosophy as a Resource 13\u003c\/p\u003e \u003cp\u003eAccounting Theory and Ethics 15\u003c\/p\u003e \u003cp\u003eAccounting Discourse: Knowledge Production and Communication 17\u003c\/p\u003e \u003cp\u003eAccounting as Practice: The Realization of Internal Goods and Virtues 20\u003c\/p\u003e \u003cp\u003eChapter Review Questions 23\u003c\/p\u003e \u003cp\u003eReferences 24\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Decision Making in Accounting 26\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe General Nature of Decisions and Decision Making in Accounting 27\u003c\/p\u003e \u003cp\u003eMaking a Decision Under Conditions of Uncertainty 28\u003c\/p\u003e \u003cp\u003eThe Learning of Technical Competency in the Classroom and Mentored Work Experience 29\u003c\/p\u003e \u003cp\u003eThe Goal of Accounting: The Production of Financial Reports for Various Stakeholders 30\u003c\/p\u003e \u003cp\u003eA Working Definition of Ethics 36\u003c\/p\u003e \u003cp\u003eUtilitarianism 39\u003c\/p\u003e \u003cp\u003eDeontology 40\u003c\/p\u003e \u003cp\u003eVirtue Ethics 41\u003c\/p\u003e \u003cp\u003eSocial Contract Theory 43\u003c\/p\u003e \u003cp\u003eA Decision Model for Accounting Ethics 45\u003c\/p\u003e \u003cp\u003eOutline of the Book 53\u003c\/p\u003e \u003cp\u003eChapter Review Questions 55\u003c\/p\u003e \u003cp\u003eReferences 55\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart II A Decision Model for Accounting Ethics 57\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Defining the Problem – From an Accounting and an Ethical Point of View 59\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 60\u003c\/p\u003e \u003cp\u003eProblem-Definition: Finding and Formulating the Problem 61\u003c\/p\u003e \u003cp\u003eThe Accounting Problem and the Ethical Problem 63\u003c\/p\u003e \u003cp\u003eFinding the Problem in Accounting Ethics 68\u003c\/p\u003e \u003cp\u003eFormulating the Problem in Accounting Ethics 73\u003c\/p\u003e \u003cp\u003eSummary 77\u003c\/p\u003e \u003cp\u003eChapter Review Questions 78\u003c\/p\u003e \u003cp\u003eCases 78\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Accounting Standards for Financial Statements: Resources for Decision Making 81\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Objective of Financial Statements 82\u003c\/p\u003e \u003cp\u003eUsing Rules for Financial Statement as a Resource to Make Accounting Decisions 83\u003c\/p\u003e \u003cp\u003eThe Conceptual Framework 84\u003c\/p\u003e \u003cp\u003eThe Financial Statements 85\u003c\/p\u003e \u003cp\u003eAccounting Rules for Recording Transactions and Valuing Accounts 88\u003c\/p\u003e \u003cp\u003eQuality of Information 92\u003c\/p\u003e \u003cp\u003eEthical Issues Associated with the Profit or Loss Statement and the Statement of Financial Position 93\u003c\/p\u003e \u003cp\u003eFraud and Ethics 101\u003c\/p\u003e \u003cp\u003eChapter Review Questions 104\u003c\/p\u003e \u003cp\u003eCases 104\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Moral Philosophy and Ethical Reasoning: Resources for Decision Making 116\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eToward an Ethical Framework in Accounting Practice 117\u003c\/p\u003e \u003cp\u003eUsing Moral Philosophy Principles as a Resource to Make Accounting Decisions 119\u003c\/p\u003e \u003cp\u003eThe Philosophical Traditions, Duties, and Virtues 120\u003c\/p\u003e \u003cp\u003eThe Elements of Moral Philosophy Embedded in Accounting Practice: Utilitarianism 121\u003c\/p\u003e \u003cp\u003eSummary 123\u003c\/p\u003e \u003cp\u003eThe Elements of Moral Philosophy Embedded in Accounting: Deontology 124\u003c\/p\u003e \u003cp\u003eThe Deontological View of Human Nature: Reason, Freedom, and Autonomy 125\u003c\/p\u003e \u003cp\u003eVirtue Ethics and Accounting 133\u003c\/p\u003e \u003cp\u003eChapter Review Questions 143\u003c\/p\u003e \u003cp\u003eCases 144\u003c\/p\u003e \u003cp\u003eReferences 149\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Professional Ethics as a Resource for Decision Making 151\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounting and Professional Ethics 152\u003c\/p\u003e \u003cp\u003eProfessional Ethics as a Resource to Make Accounting Decisions 152\u003c\/p\u003e \u003cp\u003eAccounting as a Profession 153\u003c\/p\u003e \u003cp\u003eProfessional Ethics 156\u003c\/p\u003e \u003cp\u003eCodes of Ethics as Tools for Decision Making 159\u003c\/p\u003e \u003cp\u003eThe Code of Ethics for Professional Accountants 160\u003c\/p\u003e \u003cp\u003eUsing Professional Ethics in Decision Making in Accounting 166\u003c\/p\u003e \u003cp\u003eSummary 169\u003c\/p\u003e \u003cp\u003eReview Questions 170\u003c\/p\u003e \u003cp\u003eCases 170\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Stakeholders in Accounting Ethics: Pressures and Conflicts of Interest 178\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounting and Stakeholders 179\u003c\/p\u003e \u003cp\u003eStakeholders and their Influence on Accounting Decisions 180\u003c\/p\u003e \u003cp\u003eCharacteristics of Stakeholders 182\u003c\/p\u003e \u003cp\u003eClassifying Stakeholders in Practice 185\u003c\/p\u003e \u003cp\u003ePressures on the Accountant in the Decision-Making Process 189\u003c\/p\u003e \u003cp\u003eConflicts of Interest 190\u003c\/p\u003e \u003cp\u003eSummary 193\u003c\/p\u003e \u003cp\u003eChapter Review Questions 194\u003c\/p\u003e \u003cp\u003eCases 194\u003c\/p\u003e \u003cp\u003eCash Fraud 195\u003c\/p\u003e \u003cp\u003eLong-Term Debt Fraud 196\u003c\/p\u003e \u003cp\u003eMisappropriation of Assets 196\u003c\/p\u003e \u003cp\u003eThe Auditors 196\u003c\/p\u003e \u003cp\u003eReferences 202\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Generating and Assessing Decision Alternatives: Practical Wisdom and Action 203\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 204\u003c\/p\u003e \u003cp\u003eReflections on Our Decision Model 205\u003c\/p\u003e \u003cp\u003eYear-End Adjusting Process, Adjusting Entries, Bad Debt Expense Estimates 206\u003c\/p\u003e \u003cp\u003eA Violation of Accounting Standards? But Not an Ethical Problem? 213\u003c\/p\u003e \u003cp\u003eInternal Controls and Embezzlement 215\u003c\/p\u003e \u003cp\u003eTo Bribe or Not to Bribe: That is the Question 216\u003c\/p\u003e \u003cp\u003eReflections on Case Analysis: Practical Wisdom and Deliberative Judgment 221\u003c\/p\u003e \u003cp\u003eHuman Motivation and Behavior: Incentives and Support for Ethical Action 224\u003c\/p\u003e \u003cp\u003eChapter Review Questions 225\u003c\/p\u003e \u003cp\u003eCases 225\u003c\/p\u003e \u003cp\u003eReferences 232\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart III Accounting in Society 233\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Auditing Ethics 235\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Role and Responsibilities of the Auditor 235\u003c\/p\u003e \u003cp\u003eValues, Standards, and Virtues in the Professional Codes of Conduct 236\u003c\/p\u003e \u003cp\u003eAudit Judgment 242\u003c\/p\u003e \u003cp\u003eAppendix 260\u003c\/p\u003e \u003cp\u003eChapter Review Questions 263\u003c\/p\u003e \u003cp\u003eCases 263\u003c\/p\u003e \u003cp\u003eReferences 269\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 The Accountant in Society: Deciding for Ethical Action 270\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter Themes 271\u003c\/p\u003e \u003cp\u003eThe Individual Accountant: Making Ethical Decisions 271\u003c\/p\u003e \u003cp\u003eThe Social Context for the Accountant’s Decision Making: The Ethical Domain 272\u003c\/p\u003e \u003cp\u003eThe Moral Structure of Accounting: Economic Events and Accounting Discourse 274\u003c\/p\u003e \u003cp\u003eThe Perception that Accounting is Only a Technical Craft, But Not an Ethical Practice 276\u003c\/p\u003e \u003cp\u003eProfessionalism in Social Context 277\u003c\/p\u003e \u003cp\u003eThe Accountant and the Profession in the Market and Society 279\u003c\/p\u003e \u003cp\u003eThe Mixed Good of Accounting Discourse: Market Values and Accounting Ethics 283\u003c\/p\u003e \u003cp\u003eMarket Values and Accounting Values: The Social Domain of Accounting Ethics 284\u003c\/p\u003e \u003cp\u003eMarket Values and the Function of Accounting 285\u003c\/p\u003e \u003cp\u003eSocial Contract Theory 288\u003c\/p\u003e \u003cp\u003eCorporate Social Responsibility 291\u003c\/p\u003e \u003cp\u003eChapter Review Questions 293\u003c\/p\u003e \u003cp\u003eReferences 294\u003c\/p\u003e \u003cp\u003eIndex 297\u003c\/p\u003e \u003cb\u003eIris Stuart \u003c\/b\u003eis Professor of Auditing in the Department of Accounting, Auditing and Law at NHH (Norwegian School of Economics), Bergen, Norway. \u003cp\u003e\u003cb\u003eBruce Stuart \u003c\/b\u003eis a philosopher with a degree in American Studies who currently lives in Bergen, Norway and is working as a writing consultant for the Department of Accounting, Auditing and Law, NHH.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eLars Jacob Tynes Pedersen \u003c\/b\u003eis an Associate Professor in the Department of Accounting, Auditing and Law at NHH, Bergen, Norway where he teaches accounting ethics, business ethics and corporate social responsibility.\u003c\/p\u003e \u003cp\u003eThe many accounting scandals involving high-profile companies, such as Enron, WorldCom, Arthur Andersen, and Parmalat, have called into question accounting practices and have undermined public confidence in the accounting and auditing professions.\u003c\/p\u003e \u003cp\u003eAccountants in professional practice face many technical and ethical challenges and in order to act appropriately, they need both technical and ethical competences. Accountants are guided by standards and supported by professional societies, legislation, and regulatory bodies.  Adherence to these principles and compliance to the rules of practice include both a technical and an ethical dimension; \u003ci\u003eAccounting Ethics\u003c\/i\u003e will help prepare students for their future careers by developing both of these skills.\u003c\/p\u003e \u003cp\u003eThis textbook helps students to:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eDevelop both technical and ethical competences through a mixed process of reading, mentored dialogue, and exercises.\u003c\/li\u003e \u003cli\u003eApply technical competences and knowledge through the provision of exercises and cases.\u003c\/li\u003e \u003cli\u003eIdentify moral issues in accounting situations and subsequently demonstrate moral reasoning and make moral judgments (act ethically).\u003c\/li\u003e \u003cli\u003eNavigate the process of ethical decision making by use of a decision model to structure the chapter material.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe textbook is an ideal resource for undergraduate or graduate courses in accounting ethics. It has a strong pedagogical framework that includes study questions, chapter \"take-ways\", and checklists of key ideas. A rich supporting website accompanies the text at \u003cb\u003ewww.wileyeurope.com\/college\/stuart\u003c\/b\u003e.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988654014693,"sku":"NP9781118542408","price":72.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781118542408.jpg?v=1761781132","url":"https:\/\/k12savings.com\/es\/products\/accounting-ethics-isbn-9781118542408","provider":"K12savings","version":"1.0","type":"link"}