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Full Description
How does a company best manage its ethical performance? What is the difference between personal and social ethical dilemmas? What moral obligations are expected from modern corporations? What factors need to be taken into account when making ethically-sound decisions?
Ethics for Accountants and Auditors third edition covers the ethics course for accounting and auditing students in their second or third year.
The text introduces students to the ethical dilemmas faced in the world of accounting and auditing, and equips them to deal with these issues in practice.
Contents
PART 1: PRINCIPLES OF ETHICS; INTRODUCTORY CASE STUDY: A DILEMMA IN PROFESSIONAL AND BUSINESS ETHICS; 1 KEY CONCEPTS IN BUSINESS AND PROFESSIONAL ETHICS; 2 RELIGIOUS AND SECULAR MORAL VALUE SYSTEMS FOR PROFESSIONALS IN SOUTH AFRICA; 3 PHILOSOPHICAL FOUNDATIONS OF ETHICS; 4 ETHICAL DECISION-MAKING; 5 RESOLVING ETHICAL DILEMMAS; 6 CASE STUDY USING ETHICAL SKILLS AND INSIGHTS; PART 2: BUSINESS ETHICS; 7 MACRO-ETHICS; 8 THE MODERN CORPORATION AND ITS MORAL OBLIGATIONS; 9 CORPORATE GOVERNANCE; 10 MANAGING ETHICS; 11 CASE STUDIES IN BUSINESS ETHICS; PART 3: PROFESSIONAL ETHICS; 12 ACCOUNTANTS AND AUDITORS AS PROFESSIONALS; 13 CODES OF PROFESSIONAL ETHICS; 14 CASE STUDIES IN ACCOUNTING ETHICS
