A critical consideration of ethical foundations for the accounting profession

When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting’s role therein. Although accounting institutes require adherence to codes of conduct, the question remains as to what happened to the stewardship function o...

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Autori: Buys, Pieter (Autore) ; Visser, Susan (Autore) ; Oberholzer, Merwe (Autore)
Tipo di documento: Elettronico Articolo
Lingua:Inglese
Verificare la disponibilità: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Pubblicazione: 2012
In: Koers
Anno: 2012, Volume: 77, Fascicolo: 2
Altre parole chiave:B professional competency
B Ethics
B Objectivity
B Confidentiality
B Accounting
B Utilitarianism
B Stewardship
B Formalism
B Integrity
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