PDF-(DOWNLOAD)-Ethical Obligations and Decision-Making in Accounting: Text and Cases

Ethical Obligations and DecisionMaking in Accounting gives students a robust ethical framework that is crucial for accountants in the postEnron era Incorporating the principles of the AICPA code and other systems of ethics Mintz and Morris show accounting students how a commitment to ethics can enable accounting professionals to meet their ethical obligations both to investors and creditors No other book so comprehensively examines the elements of the financial reporting system including the ethics of the internal control environment and the effectiveness of board of director and audit committee oversight that determine the ethical standard of the accounting process. Focus on 7-10. Objectives. an overview of the Ethical Capability curriculum. . introduction of an ethical issue planning tool . Aims. The Ethical Capability curriculum aims to develop knowledge, understandings and skills to enable students to. Prologue. Financial and Managerial Accounting: Seven Key Differences. Work of Management. . Planning. Decision . Making. Controlling. Planning. Establish Goals. Specify How Goals . Will Be Achieved. Focus on F-6. Objectives. an overview of the Ethical Capability curriculum. . introduction of an ethical issue planning tool . Aims. The Ethical Capability curriculum aims to develop knowledge, understandings and skills to enable students to. Understanding the Victorian Curriculum: . F-6 Focus. Laura Barton and Danielle . Ey. Ethical Capability Specialist Teachers. Acknowledgement of Country. Before we begin, . we would like to acknowledge and pay respect to the traditional custodians of th. Four. . | Lesson One. Lesson One | Introduction. What are ethics?. Ethics refer to questions about “good and bad,” “right and wrong.”. Rational codes of conduct that try to help people make decisions about the world. . . Douglas Olsen, PhD, RN and Nan Hunt, LMSW, CMAC, CMFSW . WHAT IS ETHICS?. WHAT OUGHT TO BE CONE IN A GIVEN SITUATION, ALL THINGS CONSIDERED?. “. Ought. ” (should vs. can). “. Done. ” (actions vs. ideas, opinions, thoughts). Four. . | Lesson . Two. Lesson . Two. . | Application. What is the relationship between Ethics and Decision-Making?. Ethics exist as a means of making decisions about issues of good and bad, right and wrong. . A frame work for Ethical Decision Making in Business-check figure 5-1.. Ethical issue intensity.. Individual factors.. Organizational factors.. Opportunity.. Business ethics evaluation and intentions. Models. The Three Principles. The Potter . Box. The Bok Model. The Nine Checkpoints. The Ten Questions. The Three Principles. #1 – Ends-Based Thinking: . “Do what’s best for the greatest number of people.”. Introduction Counselors are often faced with situations that require sound ethical decision-making ability Determining the appropriate course to take when faced with a di31cult ethical dilemma can be Ethical Obligations and Decision-Making in Accounting gives students a robust ethical framework that is crucial for accountants in the post-Enron era. Incorporating the principles of the AICPA code and other systems of ethics, Mintz and Morris show accounting students how a commitment to ethics can enable accounting professionals to meet their ethical obligations both to investors and creditors. No other book so comprehensively examines the elements of the financial reporting system - including the ethics of the internal control environment and the effectiveness of board of director and audit committee oversight - that determine the ethical standard of the accounting process. Packed with cases, exercises, simulations, and practice tests, the market-leading BUSINESS ETHICS: ETHICAL DECISION MAKING AND CASES, 11th Edition, thoroughly covers the complex environment in which managers confront ethical decision-making. Using a proven managerial framework, the authors address the overall concepts, processes, and best practices associated with successful business ethics programs - - helping your students see how ethics can be integrated into key strategic business decisions. This edition has been completely revised to include coverage of new legislation affecting business ethics, the most up-to-date examples, the best practices of high-profile organizations, and 20 new or updated original cases. Available with MindTap online teaching and learning tools for the first time, BUSINESS ETHICS: ETHICAL DECISION MAKING AND CASES, 11th Edition, gives your students an abundance of opportunities to master text material through hands-on application. Dr. Arnel Banaga Salgado. Basic ethical concepts . . The standard of best interest. Applied when a decision must be made about a patient’s health care and the patient is unable to make an informed decision .