Introduction
The purpose of accounting ethics
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1. Values, Ethics, and Governance
Differing between ethics, values, and beliefs
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Defining ethics within accounting
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Objectivity, transparency, and accountability
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2. Ethical Responsibility for Business
Differing between legal and ethical choices
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Ethics for an accountant (code of conduct)
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Ethics through legal structure
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Ethics within corporate culture
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3. Accounting Ethical Responsibilities
Professional competency
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Professional accountability
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Ethical consideration and code of conduct
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Internal controls and audit
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4. Corporate Governance
Framing corporate governance
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Boards of directors and board committees
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Expanding role of governance
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Nonprofit and public sector governance
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Conclusion
Ethics in practice: Advice for next steps
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Ex_Files_Accounting_Ethics.zip
(19 KB)
Glossary_AccountingEthics.zip
(132 KB)