| Edition |
First edition. |
| Description |
1 online resource. |
| Physical Medium |
polychrome |
| Description |
text file |
| Series |
Emerald gems
|
|
Emerald gems.
|
| Bibliography |
Includes bibliographical references. |
| Contents |
Front Cover; Emerald Gems: New Perspectives in Accounting Ethics; Copyright page; Contents; Preface; The Functional-Institutional and Consequential-Conflictual Sociological Approaches to Accounting Ethics Education: Integrat...; Introduction; Contribution of the Paper to the Managerial Auditing and Accounting Ethics Education Literature; Section 1. Organizational Learning: Single and Double Loop; Single Loop Learning; Double Loop Learning; Section 2. Effects of External Environmental Factors on Accounting Ethics Education and Managerial Auditing Practices: A So... |
|
Section 3. The Functional-Institutional (FI) Approach: Single Loop as an Adaptive Change Learning StrategyThe FI Theoretical Framework; The Adaptive Incremental Strategy of Accounting Ethics Education; The Functional and Normative Assumptions in Ethics Education; The FI Approaches of Integrating Ethics into the Accounting Curriculum; The FI Approach for a Separate Accounting Ethics Course; The FI Accounting Ethics Instruction Methodologies; The Need for a Broader View of Ethical and Socially Responsible Behavior |
|
Section 4. A Consequential-Conflictual (CC) Approach to Accounting Ethics EducationThe CC Theoretical Approach; Ecological and Consequential Effects on Accounting Ethics Education; The Consequential-Conflictual (CC) Approach for Ethics Instruction; Implications of the FI And CC Accounting Ethics Education Approaches to the Managerial Auditing Professional Practices; Section 5. Conclusion: Future Directions for Accounting Ethics Education; References; Effects of Ethical Context on Conflict and Commitment Among Chinese Accountants; Introduction; Literature Review and Hypothesis Development |
|
Ethical ClimateEthical Culture; Organizational-Professional Conflict and Organizational Commitment; Machiavellianism; Research Method; Survey Instrument; Sample and Data Collection; Findings; Preliminary Analysis; Regression Models; Conclusions and Discussion; Notes; References; Appendix Scale Items; Ethical Climate; Ethical Culture; Organizational-Professional Conflict; Affective Organizational Commitment; Machiavellianism; Legend; From Legitimacy by Character to Legitimacy by Image: Ethics and Accounting Practices in New Zealand; Introduction; Legitimacy; From Kant to Social Darwinism |
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New Zealand's COEPragmatic Legitimacy: The Hanover Finance Case; Discussion; Conclusion; References; Corporate Social Responsibility Implementation: Comparison of Large Not-for-Profit and For-Profit Companies; 1. Introduction; 1.1 Corporate Social Responsibility; 1.2 Types of Social Responsibility; 1.3 Stakeholder Groups with the Companies Studied; 2. Methodology; 2.1 Case Studies in CSR in Financially Challenging Conditions; 2.2 Sample Description; 3. Company Case Studies; 3.1 Nonprofit Case: University of Pittsburgh Medical Center; 3.1.1 Company description and background |
| Summary |
New Perspectives in Accounting Ethics is a unique collection of articles that represent the very highest level of scholarship and identifies emerging themes in the field. These include the following: - Accounting and Sustainability - Corporate Social Responsibility - Whistleblowing. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Accounting -- Moral and ethical aspects.
|
|
Accounting -- Moral and ethical aspects. |
| Genre/Form |
Electronic books.
|
| ISBN |
9781785608667 (electronic book) |
|
1785608665 (electronic book) |
|
9781785608674 |
|
