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Accountancy and social responsibility : an innovative new approach to accountancy theory and practice / / Zivko Bergant
| Accountancy and social responsibility : an innovative new approach to accountancy theory and practice / / Zivko Bergant |
| Autore | Bergant Živko |
| Pubbl/distr/stampa | Cham, Switzerland : , : Palgrave Macmillan, , [2021] |
| Descrizione fisica | 1 online resource (251 pages) |
| Disciplina | 174.9657 |
| Collana | Palgrave Studies in Impact Finance |
| Soggetto topico |
Accounting - Moral and ethical aspects
Social responsibility of business |
| Soggetto genere / forma | Electronic books. |
| ISBN | 3-030-77928-9 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Preface -- Contents -- List of Figures -- List of Tables -- 1 Introduction -- Reference -- 2 Accounting and Accountancy -- 2.1 The Definition of Accountancy -- 2.2 Accounting and Accountancy in an Organization -- 2.3 Accounting Theory and Its Shortcomings -- 2.4 The Main Process of Accounting -- 2.5 Particular Processes of Accounting -- References -- 3 Accounting and Reporting -- 3.1 Introduction -- 3.2 Managerial Aspect of Reporting -- 3.3 Informational Aspect of Reporting -- 3.4 Operational Aspect of Reporting -- 3.5 Quality of Reporting -- 3.5.1 Introduction -- 3.5.2 Some Delusions in Financial Analysis -- 3.5.2.1 Delusions, Related to Net Working Capital -- 3.5.2.2 Delusions About Statement of Cash Flow -- 3.5.2.3 Delusions About Liquidity Ratios -- 3.5.2.4 The Absence of a Theory About Capital Adequacy Assessment of Organizations -- 3.5.2.5 Delusions About Operating Cash Flow -- 3.5.3 Quality of Information System -- 3.5.4 Quality of Reporting -- 3.5.5 Quality of External Reporting -- 3.6 Reporting and Decision-Making -- References -- 4 Risk and Its Social Aspect -- 4.1 Human Work as the Response to Risk -- 4.2 Creation of Value Added -- 4.3 Basic Definition of Value Added -- 4.4 Information Content of Value Added -- 4.5 Accounting Calculation of Value Added -- 4.6 Broader Understanding of Value Added -- References -- 5 Law on Value Added -- 5.1 Formulating (Reveiling) the Law -- 5.2 Economic and Social Aspects of the Value-Added Law -- 5.3 Guidance of Value Added -- 5.4 The Value-Added Structure -- 5.5 The Distribution of the Surplus Value Added -- References -- 6 Value-Added Statement -- 6.1 A Short History of the Value-Added Statement -- 6.2 The Purpose of the Value-Added Statement -- 6.3 The Principal Content of the Value-Added Statement -- 6.4 Surplus Value-Added Statement -- 6.5 Analysis on the Basis of Value-Added Statement.
6.6 Operating Leverage for Surplus Value Added -- 6.7 Financial Leverage for Surplus Value Added -- 6.8 Economics of the Organization, Based on the Surplus Value Added -- 6.9 Some Starting Points for Analyzing the Surplus Value Added -- 6.10 Accounting Ratios About Surplus Value Added -- References -- 7 Management and the Value Added -- 7.1 Introduction -- 7.2 A Comprehensive Model of Management -- 7.3 A Management Model for a Sustainable Development -- 7.4 Cybernetic Model of Management and Value Added -- 7.5 Human Resource Management and Value Added -- 7.6 Investment Policy -- 7.7 Model of a Comprehensive Financial Policy -- References -- 8 Accountancy, Ethics and Sustainable Development -- 8.1 Introduction -- 8.2 Ethical Aspects of Accounting Information -- 8.3 Ethical Aspects of Management in Accountancy -- 8.4 Personal Ethics as a Base of Ethical Behavior of the Organization -- 8.5 Accounting Process Development -- 8.6 Accounting Department Development -- 8.7 The Development of Accounting Theory -- References -- 9 Accountancy and Social Responsibility Aspect -- 9.1 Starting Points to a New Approach -- 9.2 Critical Discussion About Accountancy Theory Concept -- 9.3 Sustainable Development and the Sustainable Future -- 9.4 Accountancy and the Sustainable Future -- 9.5 Social Responsibility Aspect -- 9.6 Critical Remarks on Recent Achievements -- 9.7 Different Behavior of People -- 9.7.1 The First Example -- 9.7.2 The Second Example -- 9.7.3 The Third Example -- 9.7.4 The Fourth Example -- 9.7.5 The Fifth Example -- 9.7.6 The Sixth Example -- 9.8 Risk as a Red Thread of an individual's Activity -- 9.8.1 Biological (Instinctive) Aspect -- 9.8.2 Sociological Aspect -- 9.8.3 Psychological Aspect -- 9.8.4 Economic Aspect -- 9.9 Individual's Accounting Statements -- References -- 10 The Role and Position of Accountancy -- References. 11 Summaries of Findings and Main Points -- 12 Who Should Do What? -- 12.1 Invitation -- References -- References -- Index. |
| Record Nr. | UNINA-9910495351403321 |
Bergant Živko
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| Cham, Switzerland : , : Palgrave Macmillan, , [2021] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting ethics / / Ronald Duska, Brenda Shay Duska, Julie Ragatz
| Accounting ethics / / Ronald Duska, Brenda Shay Duska, Julie Ragatz |
| Autore | Duska Ronald F. <1937-> |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Chichester, West Sussex ; ; Malden, MA, : Wiley-Blackwell, 2011 |
| Descrizione fisica | 1 online resource (255 p.) |
| Disciplina |
174.9657
174/.9657 |
| Altri autori (Persone) |
DuskaBrenda Shay
RagatzJulie |
| Collana | Foundations of business ethics |
| Soggetto topico |
Accountants - Professional ethics
Accounting - Moral and ethical aspects |
| ISBN |
1-283-40834-1
9786613408341 1-4443-9588-2 1-4443-9590-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounting Ethics, SECOND EDITION; Table of Contents; Acknowledgments; Preface; Introduction; Chapter One: The Nature of Accounting and the Chief Ethical Difficulty: True Disclosure; I The Nature of Accounting; II Ethics of Disclosure; III The Financial Statement; IV Roles an Accountant can Fulfill; V Development of Explicit Accounting Standards and Regulations; VI The Sarbanes-Oxley Act (SOX); VII Recent Scandals that Provoked More Regulation; VIII Conclusions; Chapter Two: Ethical Behavior in Accounting: What Is Ethics?; I What Is Ethics?; II Ethics: The Intellectual Enterprise; III Actions
IV Social Practices, Institutions, and SystemsV Why Study Ethics?; VI Being Ethical: How to Determine What to Do; VII Questions to Ask to Justify An Action: The Basis of Ethical Theory; VIII Using the Reasons; IX Ethical Dilemmas; X Some Classic Moral Dilemmas; Chapter Three: Ethical Behavior in Accounting: Ethical Theory; I Egoism; II Utilitarianism; III Kant and Deontology; IV Deontological Ethics; V The First Formula of the Categorical Imperative; VI The Second Formula of the Categorical Imperative; VII Virtue Ethics Chapter Four: Accounting As a Profession: Characteristics of a ProfessionChapter Five: Accounting Codes of Conduct; I AICPA Professional Code of Conduct; II Code Principles; III Criticisms of the Code of Conduct; Chapter Six: The Rules of the Code of Conduct; I Section 100 - Independence, Integrity, and Objectivity; II Section 200 - General Standards Accounting Principles; III Section 300 - Responsibilities to Clients; IV Section 400 - Responsibilities to Colleagues; V Section 500 - Other Responsibilities and Practices; Chapter Seven: The Auditing Function; I The Ethics of Public Accounting II TrustIII The Auditor's Responsibility to the Public; IV The Auditor's Basic Responsibilities; V Independence; VI Independence Risk; VII Professional Skepticism; VIII Reasonable Assurance; Chapter Eight: The Ethics of Managerial Accounting; I Reasons Used to Justify Unethical Behaviors; II Blowing the Whistle; Chapter Nine: The Ethics of Tax Accounting; Chapter Ten: Ethics Applied to the Accounting Firm; I Accounting as a Business; II The Social Responsibility of Business; III Good Ethics is Good Business; IV Ethical Responsibilities of Accounting Firms V The Accounting Profession in CrisisAfterword: Current Debates on Accounting Issues; I Fair Value and Principles vs. Rules; II Fair Value Accounting; III Arguments For and Against the Fair Value Approach; IV Summary; V Principles vs. Rules; VI Introduction; VII Isn't GAAP Already Principles Based?; VIII An Example: The Continental Vending Case; IX Recent Developments of " Present Fairly"; X A Better Question; XI Argument for a Rules Based Approach; XII What Would a Principles Based Approach Look Like? The True and Fair Override; XIII Argument for a Principles Based Approach; XIV Conclusion Appendix A: Summary of Sarbanes-Oxley Act of 2002 |
| Record Nr. | UNINA-9910130858803321 |
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Duska Ronald F. <1937->
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| Chichester, West Sussex ; ; Malden, MA, : Wiley-Blackwell, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Confession and bookkeeping [[electronic resource] ] : the religious, moral, and rhetorical roots of modern accounting / / James Aho
| Confession and bookkeeping [[electronic resource] ] : the religious, moral, and rhetorical roots of modern accounting / / James Aho |
| Autore | Aho James Alfred <1942-> |
| Pubbl/distr/stampa | Albany, : State University of New York Press, c2005 |
| Descrizione fisica | 1 online resource (152 p.) |
| Disciplina | 657/.2/09 |
| Soggetto topico |
Accounting - Moral and ethical aspects
Bookkeeping - History Capitalism - Moral and ethical aspects Christian sociology - Catholic Church - History Economics - Religious aspects - Catholic Church - History |
| Soggetto genere / forma | Electronic books. |
| ISBN |
0-7914-8279-0
1-4237-4879-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The problem -- Roman Catholic penance -- The "scrupulous disease" -- Business scruples -- Medieval morality and business -- The notary-bookkeeper -- The rhetoric of double-entry bookkeeping -- Confession and bookkeeping. |
| Record Nr. | UNINA-9910451827703321 |
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Aho James Alfred <1942->
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| Albany, : State University of New York Press, c2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Confession and bookkeeping [[electronic resource] ] : the religious, moral, and rhetorical roots of modern accounting / / James Aho
| Confession and bookkeeping [[electronic resource] ] : the religious, moral, and rhetorical roots of modern accounting / / James Aho |
| Autore | Aho James Alfred <1942-> |
| Pubbl/distr/stampa | Albany, : State University of New York Press, c2005 |
| Descrizione fisica | 1 online resource (152 p.) |
| Disciplina | 657/.2/09 |
| Soggetto topico |
Accounting - Moral and ethical aspects
Bookkeeping - History Capitalism - Moral and ethical aspects Christian sociology - Catholic Church - History Economics - Religious aspects - Catholic Church - History |
| ISBN |
0-7914-8279-0
1-4237-4879-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The problem -- Roman Catholic penance -- The "scrupulous disease" -- Business scruples -- Medieval morality and business -- The notary-bookkeeper -- The rhetoric of double-entry bookkeeping -- Confession and bookkeeping. |
| Record Nr. | UNINA-9910777540903321 |
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Aho James Alfred <1942->
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| Albany, : State University of New York Press, c2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Ethics and sustainability in accounting and finance . Volume III / / Kıymet Tunca Çalıyurt, editor
| Ethics and sustainability in accounting and finance . Volume III / / Kıymet Tunca Çalıyurt, editor |
| Pubbl/distr/stampa | Singapore : , : Springer, , [2021] |
| Descrizione fisica | 1 online resource (344 pages) |
| Disciplina | 174.9657 |
| Collana | Accounting, Finance, Sustainability, Governance and Fraud: Theory and Application |
| Soggetto topico |
Accounting - Moral and ethical aspects
Finance - Moral and ethical aspects Social responsibility of business |
| ISBN | 981-336-636-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910502615303321 |
| Singapore : , : Springer, , [2021] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Ethics in accounting : a decision-making approach / / Gordon Klein
| Ethics in accounting : a decision-making approach / / Gordon Klein |
| Autore | Klein Gordon <1956-> |
| Pubbl/distr/stampa | Hoboken, NJ : , : Wiley, , [2016] |
| Descrizione fisica | 1 online resource (ix, 342 pages) |
| Disciplina | 174/.9657 |
| Soggetto topico |
Accountants - Professional ethics
Accounting - Moral and ethical aspects Accounting - Decision making |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-118-93903-4
1-118-92833-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910460534203321 |
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Klein Gordon <1956->
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| Hoboken, NJ : , : Wiley, , [2016] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Ethics in accounting : a decision-making approach / / Gordon Klein
| Ethics in accounting : a decision-making approach / / Gordon Klein |
| Autore | Klein Gordon <1956-> |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Hoboken, NJ : , : Wiley, , [2016] |
| Descrizione fisica | 1 online resource (ix, 342 pages) |
| Disciplina | 174/.9657 |
| Soggetto topico |
Accountants - Professional ethics
Accounting - Decision making Accounting - Moral and ethical aspects |
| ISBN |
1-118-93903-4
1-118-92833-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910796081603321 |
|
Klein Gordon <1956->
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||
| Hoboken, NJ : , : Wiley, , [2016] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Ethics in accounting : a decision-making approach / / Gordon Klein
| Ethics in accounting : a decision-making approach / / Gordon Klein |
| Autore | Klein Gordon <1956-> |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Hoboken, NJ : , : Wiley, , [2016] |
| Descrizione fisica | 1 online resource (ix, 342 pages) |
| Disciplina | 174/.9657 |
| Soggetto topico |
Accountants - Professional ethics
Accounting - Decision making Accounting - Moral and ethical aspects |
| ISBN |
1-118-93903-4
1-118-92833-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910821138603321 |
|
Klein Gordon <1956->
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| Hoboken, NJ : , : Wiley, , [2016] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Ethics, equity, and regulation [[electronic resource] /] / series editor, Cheryl R. Lehman; associate editors, Tony Tinker, Barbara Merino, Marilyn Neimark
| Ethics, equity, and regulation [[electronic resource] /] / series editor, Cheryl R. Lehman; associate editors, Tony Tinker, Barbara Merino, Marilyn Neimark |
| Pubbl/distr/stampa | Bingley, : Emerald, 2010 |
| Descrizione fisica | 1 online resource (253 p.) |
| Disciplina | 657.61 |
| Altri autori (Persone) |
TinkerTony
MerinoBarbara Dubis NeimarkMarilyn Kleinberg |
| Collana | Advances in public interest accounting |
| Soggetto topico |
Expenditures, Public
Public interest Accounting - Moral and ethical aspects Equality |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-282-61321-9
9786612613210 1-84950-729-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Front cover; Ethics, Equity, and Regulation; Copyright page; Contents; List of contributors; Ad hoc reviewers; Chapter 1. The impact of regulation on economic bonding and auditor independence: An analysis of sox and suggestions for future research; Chapter 2. Role perceptions of accountants: Ten more years through the looking glass; Chapter 3. Sustainability Reputation and Environmental Performance or ''The Proof of the Pudding is in the Eating''; Chapter 4. A study of the expectations gap for no-assurance services
Chapter 5. Does equity compensation induce executives to maximize firm value or their own personal wealth?Chapter 6. The game of fraudulent financial reporting: accounting for ethics; Chapter 7. Stakeholders' perceptions on the accountability of Malaysian local authorities; Chapter 8 . An experimental investigation of the intentions to accrue and disclose environmental liabilities |
| Record Nr. | UNINA-9910458247603321 |
| Bingley, : Emerald, 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Ethics, equity, and regulation [[electronic resource] /] / series editor, Cheryl R. Lehman ; associate editors, Tony Tinker, Barbara Merino, Marilyn Neimark
| Ethics, equity, and regulation [[electronic resource] /] / series editor, Cheryl R. Lehman ; associate editors, Tony Tinker, Barbara Merino, Marilyn Neimark |
| Pubbl/distr/stampa | Bingley, : Emerald, 2010 |
| Descrizione fisica | 1 online resource (253 p.) |
| Disciplina | 657.61 |
| Altri autori (Persone) |
TinkerTony
MerinoBarbara Dubis NeimarkMarilyn Kleinberg |
| Collana | Advances in public interest accounting |
| Soggetto topico |
Expenditures, Public
Public interest Accounting - Moral and ethical aspects Equality Accounting Public finance accounting Business & Economics - Accounting - General |
| ISBN |
1-282-61321-9
9786612613210 1-84950-729-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The impact of regulation on economic bonding and auditor independence: an analysis of SOX and suggestions for future research / Denise Dickins and Terrance Skantz -- Role perceptions of accountants: ten more years through the looking glass / Charles R. Enis -- Sustainability reputation and environmental performance or 'The proof of the pudding is in the eating' / Martin Freedman, A.J. Stagliano -- A study of the expectations gap for no-assurance services / Brian Patrick Green, Alan Reinstein and Cathleen L. Miller -- Does equity compensation induce executives to maximise firm value or their own personal wealth? / Theresa F. Henry -- The game of fraudulent financial reporting: accounting for ethics / Keith Jones -- Stakeholders' perceptions on the accountability of Malaysian local authorities / Stuart Tooley, Jill Hooks, Norida Basnan -- An experimental investigation of the intentions to accrue and disclose environmental liabilities / Stephanie M. Weidman, Anthony P. Curatola, Frank Linnehan. |
| Record Nr. | UNINA-9910791352103321 |
| Bingley, : Emerald, 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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