Ethics for accountants and auditors / Louise Kretzschmar [and others].
Material type: TextPublication details: Cape Town : Oxford University Press Southern Africa, 2012.Edition: Third editionDescription: xiv, 294 pages ; 24 cmContent type:- text
- unmediated
- volume
- 9780199042456
- 0199042454
- Accountants -- Professional ethics -- South Africa
- Auditors -- Professional ethics -- South Africa
- Accounting -- Moral and ethical aspects
- Comptables -- D�eontologie -- Afrique du Sud
- V�erificateurs-comptables -- D�eontologie -- Afrique du Sud
- Accountants -- Professional ethics
- Accounting -- Moral and ethical aspects
- Auditors -- Professional ethics
- South Africa
- 174.9657 ETHÂ 23
- HF5616.S6Â E87 2012
Includes bibliographical references and index.
pt. 1. Principles of ethics. Introductory case study: A dilemma in professional and business ethics. 1. Key concepts in business and professional ethics -- 2. Religious and secular moral value systems for professionals in South Africa -- 3 . Philosophical foundations of ethics -- 4. Ethical decision-making -- 5. Resolving ethical dilemmas -- 6. Case study using ethical skills and insights -- pt. 2. Business ethics. 7. Macro-ethics -- 8. The modern corporation and its moral obligations -- 9. Corporate governance -- 10. Managing ethics -- 11. Case studies in business ethics -- pt. 3. Professional ethics. 12. Accountants and auditors as professionals -- 13. Codes of professional ethics -- 14. Case studies in accounting ethics.
How does a company best manage its ethical performance? What is the difference between personal and social ethical dilemmas? What moral obligations are expected from modern corporations? What factors need to be taken into account when making ethically-sound decisions? This text introduces students to the ethical dilemmas faced in the world of accounting and auditing, and equips them to deal with these issues in practice.
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