tailieunhanh - Ethics in accounting: analysis of current financial failures and role of accountants

The main purpose of this research is to contribute towards enhancing the knowledge regarding importance of ethics in accounting profession. Accounting profession is required to uphold the principles of trustworthiness, transparency, and accuracy in financial reporting. This research informs about the importance of effective ethical behaviour among professional accountants to reduce ethical issues in practice. | Ethics in accounting analysis of current financial failures and role of accountants International Journal of Management IJM Volume 11 Issue 2 February 2020 pp. 241 247 Article ID IJM_11_02_025 Available online at http ijm JType IJM amp VType 11 amp IType 2 Journal Impact Factor 2020 Calculated by GISI ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication Scopus Indexed ETHICS IN ACCOUNTING ANALYSIS OF CURRENT FINANCIAL FAILURES AND ROLE OF ACCOUNTANTS Dr. Giriraj Kiradoo Associate Professor Department of Management amp Technology Government Engineering College Bikaner Bikaner Rajasthan India ABSTRACT Purpose The main purpose of this research is to contribute towards enhancing the knowledge regarding importance of ethics in accounting profession. Accounting profession is required to uphold the principles of trustworthiness transparency and accuracy in financial reporting. This research informs about the importance of effective ethical behaviour among professional accountants to reduce ethical issues in practice. Methodology This research adopted qualitative systematic review methodology. The careful selection of the studies and evidences was done which enhanced the quality of findings. This study includes peer reviewed papers and accounting and management books for ensuring the quality of evidences. Critical appraisal of all evidences further helped in collection and synthesis of most relevant evidences. Findings Findings of this research informs that there are various moral and ethical dilemmas that can result in affecting the quality of accounting. Therefore compliance to ethical principles and ethical standards is necessary for ensuring the quality fairness and trustworthiness of accounting statements. It has been identified that financial crisis in the last decade was the result of various financial misstatements and financial frauds. Therefore analysing the role of accountants in financial frauds .

• Kế toán - Kiểm toán
• Knowledge regarding importance of ethics
• Principles of trustworthiness
• Effective ethical behaviour
• Accounting and ethics
• Ethics of accounting
• The adequacy of ethics in accounting practice in Nigeria
• Ethics in accounting practice in Nigeria
• Ethics in accounting practice
• Large organizations generates disrepute
• The administration of questionnaires
• Accounting student perceptions on the professional ethics of accounting
• Case study at higher education in medan
• The professional ethics of accounting
• Teaching materials in lectures
• The preparation of teaching materials
• Survey of accounting
• Lecture Survey of accounting
• Accounting for cash
• Accounting cycle
• Internal controls
• Accounting profession
• Financial resources
• Accounting provides information
• Risk assessment
• Accounting undergraduate Honors theses
• Fast food industry ethics
• The general manager of the store
• Post training surveys
• The pre training group
• Accounting Rules
• Accounting Theory
• Ethics business
• Ethical criteria
• probability
• Quantitative
• Business
• Ethics
• responsible
• rendering legal
• accounting
• implementation
• money
• Fiduciary Responsibilities
• Fiduciary Responsibility
• Ethical Issues
• Financial Markets
• Financial Disclosure
• Ethical obligations
• Decision making in accounting
• Ethical reasoning
• Cognitive processes
• Ethical decision making
• Organizational ethics
• Corporate governance
• Professional judgment in accounting
• EMPIRICAL EVIDENCE
• CULTURAL REASONING
• ACCOUNTING FIRMS
• PROFESSIONAL SKEPTICISM
• CONTINGENT FEES
• Finance Department
• Financial accounting
• Earnings per share
• Social reporting
• Ethics for accountants
• Financial Reporting
• Multivariate analysis
• Construction contracts
• Associated companies
• property and land valuation
• sales comparison
• Ethics of Industry
• Alliance with Health
• Promoting Charities
• Poland – Organization