| 000 | 02622nam a2200409Ii 4500 | ||
|---|---|---|---|
| 001 | 9781789733693 | ||
| 003 | UtOrBLW | ||
| 005 | 20240220124026.0 | ||
| 006 | m o d | ||
| 007 | cr un||||||||| | ||
| 008 | 190920t20192019enk o 001 0 eng d | ||
| 020 | _a9781789733693 (e-book) | ||
| 020 | _a9781789733716 (ePUB) | ||
| 040 |
_aUtOrBLW _beng _erda _cUtOrBLW |
||
| 050 | 4 |
_aHF5625.15 _b.R47 2019 |
|
| 072 | 7 |
_aKFC _2bicssc |
|
| 072 | 7 |
_aBUS001000 _2bisacsh |
|
| 080 | _a657 | ||
| 082 | 0 | 4 |
_a174.9657 _223 |
| 245 | 0 | 0 |
_aResearch on professional responsibility and ethics in accounting. _n22 / _cedited by Charles Richard Baker. |
| 264 | 1 |
_aBingley, U.K. : _bEmerald Publishing Limited, _c2019. |
|
| 264 | 4 | _c©2019 | |
| 300 |
_a1 online resource (ix, 156 pages) ; _ccm. |
||
| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
||
| 338 |
_aonline resource _bcr _2rdacarrier |
||
| 490 | 0 |
_aResearch on professional responsibility and ethics in accounting, _x1574-0765 ; _vvolume 22 |
|
| 500 | _aIncludes index. | ||
| 520 | _aResearch on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. 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. | ||
| 650 | 0 |
_aAccounting _xMoral and ethical aspects. |
|
| 650 | 0 |
_aAccountants _xProfessional ethics. |
|
| 650 | 7 |
_aBusiness & Economics _xAccounting _xGeneral. _2bisacsh |
|
| 650 | 7 |
_aAccounting. _2bicssc |
|
| 700 | 1 |
_aBaker, Charles Richard, _eeditor. |
|
| 776 | _z9781789733709 | ||
| 856 | 4 | 0 | _uhttps://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201922 |
| 999 |
_c8716 _d8716 |
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