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Research on Professional Responsibility and Ethics in Accounting (Hardcover, New ed.)
Loot Price: R3,256
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Research on Professional Responsibility and Ethics in Accounting (Hardcover, New ed.)
Series: Research on Professional Responsibility and Ethics in Accounting
Expected to ship within 12 - 17 working days
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The professional responsibilities of accountants are broad-based;
they must serve clients and user groups whose needs, incentives,
and goals may be in conflict. Further, accountants must interpret
and apply codes of conduct, accounting and auditing principles, and
securities regulations. Compliance with professional guidelines is
judgment-based, and characteristics of the individual, the culture,
and situation affect how these guidelines are interpreted and
applied, as well as when they might be violated. Interactions
between accountants, regulators, standard setters, and industries
also have ethical components. Research into the nature of these
interactions, resulting dilemmas, and how and why accountants
resolve them is the focus of this journal.
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