This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.

This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.

Now in its third edition, Encyclopedia of Public Administration and Public Policy remains the definitive source for article-length presentations spanning the fields of public administration and public policy. It includes entries for: Budgeting Bureaucracy Conflict resolution Countries and regions Court administration Gender issues Health care Human resource management Law Local government Methods Organization Performance Policy areas Policy-making process Procurement State government Theories This revamped five-volume edition is a reconceptualization of the first edition by Jack Rabin. It incorporates over 225 new entries and over 100 revisions, including a range of contributions and updates from the renowned academic and practitioner leaders of today as well as the next generation of top scholars. The entries address topics in clear and coherent language and include references to additional sources for further study.

In this rapidly evolving era, grasping the intricacies of corporate governance is essential for organizations aiming to secure a sustainable competitive edge. This book provides an extensive overview of the multifaceted aspects of governance, including ethical considerations, environmental, social, and governance (ESG) criteria, and stakeholder engagement, offering a critical examination of both established practices and innovative strategies within diverse organizational contexts. As corporate governance continues to evolve in response to global shifts in technology, regulation, and market demands, this volume equips readers with the insights necessary to navigate these transformations. Through a synthesis of expert perspectives, the book explores the implications of effective governance on sustainability and ethical business practices, highlighting the strategic importance of integrating stakeholder interests in fostering long-term value creation. Corporate Governance - Evolving Practices and Emerging Challenges is an essential resource for scholars, business professionals, and students, providing a comprehensive and accessible guide to the complexities of governance in today's business landscape. Its thorough analysis offers not only a deep understanding of the current state but also sheds light on the emerging challenges that shape the future of corporate governance.

The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.

E-book: Ethical Obligations and Decision-Making in Accounting: Text and Cases

This invigorating Research Handbook focuses on collective ethical issues facing the accounting profession as a whole, as well as the users of the services provided by accountants. Providing an overview of contemporary accounting and ethics issues around the world, it discusses the ethical considerations involved in accounting, including external and internal auditing, tax, forensic accounting, and governance, as well as new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives.