Giving Voice to Values in Accounting

por Miller, William F.; Shawver, Tara J.
Giving Voice to Values in Accounting
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ISBN: 978-0-8153-6418-4
Editorial: Routledge
Fecha de la edición: 2018
idioma: Ingles
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Nº Pág.: 96

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Resumen del libro

Reseña: There has been much written on the importance of responsibility accounting and integrated reporting to ensure business accountability, but not on how to be a responsible accountant. As the accounting profession is built on the foundation of maintaining public trust, making the right decisions when faced with a challenging dilemma has a major impact on the long-term performance and perception of the firm as well as personal credibility. Accountants make judgement calls on a regular basis: they are privy to highly confidential information regarding their clients and their clients' businesses. Unethical earnings management practices can easily lead to falsifying records, but how does the accounting professional avoid succumbing to these practices when faced with other pressures? Giving Voice to Values in Accounting is the first book to explain the ethical dilemmas faced by accountants in their day-to-day work and to provide clear guidance for accounting students and professionals in navigating through these issues. The Giving Voice to Values (GVV) framework focuses on resolving ethical conflict by encouraging individuals to act on their values. This bookprovides accounting educators, coaches, trainers and professionals with both the impetus and the tools to easily implement the GVV offering into their own work, their organizations and in the classroom.
indice: List of Tables and Figures Author Biographies Preface Acknowledgements Introduction by Tara J. Shawver and William F. Miller Chapter 1: Review of the Existing Literature related to GVV in Accounting by Tara J. Shawver and William F. Miller Chapter 2: Assessing the Impact of GVV Modules in Accounting Courses by Tara J. Shawver and William F. Miller Chapter 3: Building Action-Oriented Tools to Tackle Ethical Challenges in the Accounting Profession by Jane Cote and Claire Kamm Latham Chapter 4: Sidney McCallum Teaching Case with notes by Ken A. Merchant Chapter 5: A Matter of Freight Teaching Case with notes by Aimee J. Pernsteiner and Matt Fish Chapter 6: Stefano Foods Teaching Case by Todd A. Shawver and Tara J. Shawver Chapter 7: Locus of Responsibility: Where does the responsibility lie? Teaching Case by William F. Miller and Tara J. Shawver Chapter 8: Non-GAAP Earnings: A failure to protect the public trust? Teaching Case by Steven M. Mintz and William F. Miller Chapter 9: Accounting Professional Standards and Implications for Practice by Tara J. Shawver and William F. Miller Index

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