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New perspectives in accounting ethics.
New Perspectives in Accounting Ethics is a unique collection of articles that represent the very highest level of scholarship and identifies emerging themes in the field. These include the following: - Accounting and Sustainability - Corporate Social Responsibility - Whistleblowing.
| Clasificación: | Libro Electrónico |
|---|---|
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley, UK :
Emerald Group Publishing Limited,
2015.
|
| Edición: | First edition. |
| Colección: | Emerald gems.
|
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Front Cover; Emerald Gems: New Perspectives in Accounting Ethics; Copyright page; Contents; Preface; The Functional-Institutional and Consequential-Conflictual Sociological Approaches to Accounting Ethics Education: Integrat ... ; Introduction; Contribution of the Paper to the Managerial Auditing and Accounting Ethics Education Literature; Section 1. Organizational Learning: Single and Double Loop; Single Loop Learning; Double Loop Learning; Section 2. Effects of External Environmental Factors on Accounting Ethics Education and Managerial Auditing Practices: A So ...
- Section 3. The Functional-Institutional (FI) Approach: Single Loop as an Adaptive Change Learning StrategyThe FI Theoretical Framework; The Adaptive Incremental Strategy of Accounting Ethics Education; The Functional and Normative Assumptions in Ethics Education; The FI Approaches of Integrating Ethics into the Accounting Curriculum; The FI Approach for a Separate Accounting Ethics Course; The FI Accounting Ethics Instruction Methodologies; The Need for a Broader View of Ethical and Socially Responsible Behavior
- Section 4. A Consequential-Conflictual (CC) Approach to Accounting Ethics EducationThe CC Theoretical Approach; Ecological and Consequential Effects on Accounting Ethics Education; The Consequential-Conflictual (CC) Approach for Ethics Instruction; Implications of the FI And CC Accounting Ethics Education Approaches to the Managerial Auditing Professional Practices; Section 5. Conclusion: Future Directions for Accounting Ethics Education; References; Effects of Ethical Context on Conflict and Commitment Among Chinese Accountants; Introduction; Literature Review and Hypothesis Development
- Ethical ClimateEthical Culture; Organizational-Professional Conflict and Organizational Commitment; Machiavellianism; Research Method; Survey Instrument; Sample and Data Collection; Findings; Preliminary Analysis; Regression Models; Conclusions and Discussion; Notes; References; Appendix Scale Items; Ethical Climate; Ethical Culture; Organizational-Professional Conflict; Affective Organizational Commitment; Machiavellianism; Legend; From Legitimacy by Character to Legitimacy by Image: Ethics and Accounting Practices in New Zealand; Introduction; Legitimacy; From Kant to Social Darwinism
- New Zealand's COEPragmatic Legitimacy: The Hanover Finance Case; Discussion; Conclusion; References; Corporate Social Responsibility Implementation: Comparison of Large Not-for-Profit and For-Profit Companies; 1. Introduction; 1.1 Corporate Social Responsibility; 1.2 Types of Social Responsibility; 1.3 Stakeholder Groups with the Companies Studied; 2. Methodology; 2.1 Case Studies in CSR in Financially Challenging Conditions; 2.2 Sample Description; 3. Company Case Studies; 3.1 Nonprofit Case: University of Pittsburgh Medical Center; 3.1.1 Company description and background