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Research on professional responsibility and ethics in accounting. Volume 21 /
Research 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.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley, UK :
Emerald Publishing Limited,
2018.
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| Edición: | First edition. |
| Colección: | Research on professional responsibility and ethics in accounting ;
volume 21. |
| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
Tabla de Contenidos:
- Intro; RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING; Contents; Editorial Information; Editor; Editorial Review Board; List of Contributors; Luca Pacioli and the Role of Accounting and Business: Early Lessons in Social Responsibility; Introduction; Business, Capitalism, and Catholic Social Teaching; Luca Pacioli and His Times; Lessons from the Summa; The Purpose of Accounting Profits; The Purpose of Business in Society; The Practice of Business as It Relates to Accounting; The Undivided Life; Pacioli and CST; Summary and Conclusion; Compliance with Ethical Standards.
- Additional Analysis: Social Desirability BiasDiscussion and Conclusions; References; Legitimacy and Institutionalization of Code of Conduct: The Management of Business Ethics; Introduction; Codes, Legitimacy, and Institutionalization: A Framework; Legitimacy and Firm Identity; Institutionalizing Ethics: Levers of Control; The Management of Business Ethics: The Tata Group Case; Beliefs and Boundaries; Code Institutionalization: Interactive and Diagnostic Controls; Interactive Controls: Communicating Codes; Diagnostic Controls: Gauging Goal Congruence.
- Maintaining an Ethical Culture: A Balancing ActConclusion: Esteeming a Good Name; References; External CSR Rating Influences on Shareholder Voting Patterns for CSR Shareholder-Sponsored Proposals; 1 Introduction; 2 Literature Review; 2.1 The CSR Shareholder Proposal Mechanism; 2.2 CSR Proposal Studies; 3 Theory and Hypothesis Development; 3.1 CSR Proposals: The Merging of Economic Behaviorwith Social Relations; 3.2 The Relationship between CSR Activities and Shareholder Support for CSR Proposals; 3.2.1 The Complementary Perspective; 3.2.2 The Sufficiency Perspective; 3.2.3 Research Question.
- 4 Data and Measurements4.1 Sample Selection; 4.2 Variables and Measurement; 4.2.1 Dependent Variable: Measures of Shareholder Support; 4.2.2 Main Independent Variables of Interest; 4.2.3 Control Variables; 5 Results; 5.1 Descriptive Statistics; 5.2 Descriptive Data on the Extent and Type of Current Shareholder-Sponsored CSR Proposals; 5.3 Regression Results; 6 Summary and Implications; References; Self-Fulfilling Prophecy? An Examination of Exposure to Agency Theory and Unethical Behavior; Introduction; Literature Review and Hypothesis Development.