Accounting Ethics

Iris Stuart · Bruce Stuart · Lars J. T. Pedersen

sept 2014 · Distribuido por Wiley Global Education

Acerca de este libro electrónico

Balancing both technical proficiency and ethical sensibility, Accounting Ethics provides a decision model approach to accounting, aiding both student comprehension and supporting the instructor in emphasizing the key elements of the decision process that shapes the technically and ethically competent professional accountant.

• Includes a decision model which guides students through the process of ethical decision making.
• Emphasizes the individual accountant’s decision making on both technical and ethical matters.
• Provides a focus on technical competencies and teaches students how to apply their knowledge through the provision of exercises and cases.
• Author team includes a blend of skills and experience: a philosopher, an accountant and an expert in business ethics.
• Strong pedagogical framework that includes study questions, review lists of chapter ‘take-ways’, and review checklists of key ideas.
• Provides an international perspective on fraud issues.

Acerca del autor

Iris Stuart is Professor of Auditing in the Department of Accounting, Auditing and Law at NHH (Norwegian School of Economics), Bergen, Norway.

Bruce Stuart is a philosopher with a degree in American Studies who currently lives in Bergen, Norway and is working as a writing consultant for the Department of Accounting, Auditing and Law, NHH.

Lars Jacob Tynes Pedersen is an Associate Professor in the Department of Accounting, Auditing and Law at NHH, Bergen, Norway where he teaches accounting ethics, business ethics and corporate social responsibility.