By Michael K. Shaub, Robert L. Braun (auth.), Steven Mintz (eds.)
This quantity explores the possibilities and demanding situations dealing with the accounting career in an more and more globalized company and fiscal reporting atmosphere. It seems to be again at previous reports of the occupation in trying to meet its public curiosity legal responsibility. It examines the position and obligations of accounting to society together with regulatory specifications, elevated emphasis on company social accountability, accounting fraud and whistle-blowing implications, internationalization of public curiosity responsibilities, and delivering the schooling had to be winning. The ebook comprises a moral size in making those exams. Its concentration is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, financial conception, and the general public curiosity size of accountants as execs. The authors of papers are long-time members to the once a year symposium on study in Accounting Ethics backed via the general public curiosity element of the AAA.
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Additional info for Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society
Proposed revised international education standard IES 4: Professional values, ethics, and attitudes. New York: International Federation of Accountants (IFAC). Johnson, S. 2009. Deloitte to PCAOB: Don’t second-guess us. com (April 21). cfm/13524221. Downloaded 24 Jan 2012. , D. Massey, and L. Thorne. 2003. Auditors’ Ethical reasoning: Insights from past research and implications for the future. Journal of Accounting Literature 23: 42–103. , and M. Mercer. 2011. Jury verdicts against auditors under precise and imprecise accounting standards.
Specifically, we use the Barley and Tolbert (1997) model that provides a helpful pattern for understanding why structures tend to persist through time and how they can change. We use this M. Stuebs (*) • B. edu S. 1007/978-94-007-7082-9_2, © Springer Science+Business Media Dordrecht 2014 27 28 M. Stuebs and B. Wilkinson model to understand both the current status of our profession and to identify ways for reversing the current trajectory. The remainder of the chapter is organized as follows. First, we outline an ideal state of the tax profession.
Sonnenfeld, J. 2002. What makes great boards great. Harvard Business Review 80: 106–113. Stuebs, M. 2010. Moral confrontation: An essential companion to moral imagination. Research on Professional Responsibility and Ethics in Accounting 14: 57–78. , and B. Wilkinson. 2014. Professionalizing the tax accounting profession: Fulfilling public-interest reporting responsibilities. In Accounting for the public interest: Perspectives on accountability, professionalism and role in society, ed. S. Mintz.
Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society by Michael K. Shaub, Robert L. Braun (auth.), Steven Mintz (eds.)