By Ronald Duska, Brenda Shay Duska, Julie Anne Ragatz
This new version of Accounting Ethics has been comprehensively up-to-date to accommodate the numerous adjustments in the accounting occupation considering 2002; the authors systematically discover the recent variety of moral matters that experience arisen because of fresh advancements, together with the monetary hindrance of 2008.
- Highlights the debates over using fair-value accounting and rules- as opposed to rules-based standards
- Offers a complete assessment of ethics in accounting, in addition to an exam of and proposals for fixing the present quandary during this field
- Investigates the character and objective of accounting
- Uses concrete examples and case reports, together with present situations
- Examines the moral obligations of person accountants in addition to accounting firms
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Likewise, we agree that what the father in the example above did, in not loaning the car to his child because the father didn’t feel like it, was wrong because he didn’t keep his promise. There are two kinds of reasons to justify our moral beliefs: reasons that validate doing something and those that validate not doing something. It is much harder to take a positive course of action than to prohibit a course of action, because taking a positive action opens up an indefinite number of options. It is much clearer to prohibit an action, for if we know that an action will harm another, we need only to avoid it.
One way to examine those reasons is to ask several basic questions. We will now consider these questions. What Is Ethics? 43 Is the action good for me? Obviously, if a certain action benefits an individual or is good for that person, that is a good reason for doing it. As we saw, a good reason for working is that it provides us with the wherewithal to live and, ideally, to engage in a fulfilling activity. There is a great deal of emphasis today on the importance of meaningful work. But what is meaningful work if it is not work that is beneficial to the person?
If we can determine how moral judgments are constructed, we can discover ways to justify our moral beliefs – ways to ascertain the right answer (or most adequate answer possible) about what to do in particularly difficult situations. Ethics gives us a powerful tool to adjudicate ethical conflicts and resolve ethical issues. The belief that “people should do their jobs” is probably in your set of moral beliefs, But why is that the right thing to do? Why should people do their jobs? Should they do them under any and every circumstance, even when it is not beneficial to them?
Accounting Ethics by Ronald Duska, Brenda Shay Duska, Julie Anne Ragatz