This new edition of Accounting Ethics has been comprehensively updated to deal with the Brenda Shay Duska MT, CPA, is currently a manager at Del Pizzo. Accounting Ethics has 29 ratings and 3 reviews. Camilla said: Another book I had to read for school that I actually enjoyed. So for those of you who see. This new edition of Accounting Ethics has beencomprehensively updated to deal with the significant changes withinthe accounting profession.

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To fulfill these material, social and creative needs is an important reason for performing an action, and in some cases, we can justify our belief that an action is good simply by showing it is good for us in those ways. From an economic point of view, such behavior violates the ideal market principle of free exchange based on perfect information. If everyone always does look out for their own interests then recommendations suggesting any course of action must take that into account.

Teri rated it liked it Nov 06, Contemporary ethical theories provide ultimate principles that can be used to solve a di- lemma.

Accounting Ethics by Ronald F. Duska

As a result, they were subject to manipulation with accurate financial report- ing easily compromised to drive stock prices, meet loan covenants, or attract new investors. We will look into how accounting is both an essential practice and a vital profession. Both conditions are required for what is often called informed con- sent. Dawnna Nieto rated it really liked it Oct 15, From Piaget to Kohlberg.

For deontologists, the end does not justify the means. Because of an instinct or inclination.


The examples above show that there are many situations in which the action to take is perfectly clear. But that assumes that what people accounying want is what they need good. For tax purposes it can be made to look worse. The Ethics of Tax Accounting. English Choose a language for shopping.

Random House,IV, ii, 9. Stephanie rated it really liked it Mar 07, The moral point of view demands that I recognize the billions of other people duzka the world, more or less like me, who all have a subjective viewpoint.

Good addition to accounting library. A maxim is your reason for acting.

Thus, ethical rea- sons that rest on concerns for justice, fairness, dignity, and rights are often deontological in inspiration. As an accountant, what are your basic goals? They should avoid harming or exploiting others. How to harness the power of words. How do you decide which duty to fulfill? Our wants and desires are a mixed bag. Most likely, you decide by weighing the conse- quences, and if you keep the promise that causes the least harm, you are using a utilitarian reason to resolve the issue.

In the ideal market transaction, two people decide to exchange goods because they hope the exchange will make both better off. How does Kant establish this? Werhane, Management Ethics 6 Lisa H. We often use people. Moreover, it is presumed in this society that the more people who are educated, the better the society will be. Often, therefore, we are clear about what we should not do negative injunctions but not clear about what we should do affirmative duties.

Clearly written, easy to follow, packed with excellent information. Utilitarians who justify an action by citing its good consequences are accused of missing an important part of ethics — that some actions are wrong in principle, no matter what the consequences. See especially Chapter 1.


It is considered a good knife, with respect to its basic function, if it cuts well; if it is a dull knife that does not cut sharply, it is con- sidered a poor knife. What went wrong with his company is a story told many times from many perspectives. Friehling conducted sham audits that allowed Mr.

Or suppose that you could achieve law and order by convicting an innocent man. L rated it it was ok Jul 02, The necessity of preserving this position of independence indicates certain standards of conduct.

Accounting Ethics

According to Kant, human beings, too, have inclinations. That may be true, but the rejoinder is that in maximizing all those goods, some people get a lot and others get little or nothing. Consider the following example. Ross suggests that when prima facie duties conflict, we need to determine an actual duty.

During the past quarter century, more attention has been directed to ethics and morals and on the need to apply ethical principles in business. The principles discoursed in the book are obviously important, but the method of presenting them was not ideal.

Accounting functions are complex proce- dures.