The Role Of Ethics For Cost Accounting Professsionals
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Richard A. Bernardi & Donald F. Arnold, 2004. "Testing the “Inverted†U†Phenomenon in Moral Development on Recently Promoted Senior Managers and Partners," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 353-367, June.
- Dale Tweedie & Maria Dyball & James Hazelton & Sue Wright, 2013. "Teaching Global Ethical Standards: A Case and Strategy for Broadening the Accounting Ethics Curriculum," Journal of Business Ethics, Springer, vol. 115(1), pages 1-15, June.
- Roberta Bampton & Christopher Cowton, 2013. "Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature," Journal of Business Ethics, Springer, vol. 114(3), pages 549-563, May.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
- Rafael Robina Ramirez & Pedro R. Palos-Sanchez, 2018. "Willingness to Comply with Corporate Law: An Interdisciplinary Teaching Method in Higher Education," Sustainability, MDPI, vol. 10(6), pages 1-21, June.
- Shafer, William E., 2008. "Ethical climate in Chinese CPA firms," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 825-835.
- Miguel Alzola, 2017. "Beware of the Watchdog: Rethinking the Normative Justification of Gatekeeper Liability," Journal of Business Ethics, Springer, vol. 140(4), pages 705-721, February.
- William E. Shafer & Richard S. Simmons, 2011. "Effects of organizational ethical culture on the ethical decisions of tax practitioners in mainland China," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(5), pages 647-668, June.
- Anne Christensen & Jane Cote & Claire Kamm Latham, 2018. "Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum," Journal of Business Ethics, Springer, vol. 153(4), pages 1157-1175, December.
- Rafael Robina Ramírez & Pedro R. Palos-Sánchez, 2018. "Environmental Firms’ Better Attitude towards Nature in the Context of Corporate Compliance," Sustainability, MDPI, vol. 10(9), pages 1-21, September.
- Rafael Robina-Ramírez & Antonio Fernández-Portillo & Juan Carlos Díaz-Casero, 2019. "Green Start-Ups’ Attitudes towards Nature When Complying with the Corporate Law," Complexity, Hindawi, vol. 2019, pages 1-17, February.
- Dawn W. Massey, 2017. "Discussion of “Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students”," Journal of Business Ethics, Springer, vol. 142(2), pages 277-283, May.
- Tara J. Shawver & William F. Miller, 2017. "Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions," Journal of Business Ethics, Springer, vol. 141(3), pages 587-603, March.
- Loréa Baïada-Hirèche & Ghislaine Garmilis, 2016. "Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison," Journal of Business Ethics, Springer, vol. 139(4), pages 639-659, December.
- William F. Miller & Tara J. Shawver, 2018. "An Exploration of the State of Ethics in UK Accounting Education," Journal of Business Ethics, Springer, vol. 153(4), pages 1109-1120, December.
- Alina Beattrice VLADU & Dan Dacian CUZDRIOREAN, 2022. "Considerations on the Improvement of Ethical Decision Making in the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 44-52, January.
- Anna M. Cianci & James Lloyd Bierstaker, 2009. "The effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(5), pages 455-474, May.
- Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.
- Anne L. Christensen & Angela Woodland, 2018. "An Investigation of the Relationships Among Volunteer Income Tax Assistance (VITA) Participation and Ethical Judgment and Decision Making," Journal of Business Ethics, Springer, vol. 147(3), pages 529-543, February.
- Ahmed Musbah & Christopher J. Cowton & David Tyfa, 2016. "The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making," Journal of Business Ethics, Springer, vol. 134(3), pages 335-358, March.
- Damon Fleming & Chee Chow & Wenbing Su, 2010. "An Exploratory Study of Chinese Accounting Students’ and Auditors’ Audit-specific Ethical Reasoning," Journal of Business Ethics, Springer, vol. 94(3), pages 353-369, July.
- William E. Shafer, 2009. "Ethical climate, organizational‐professional conflict and organizational commitment," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1087-1110, September.
- Rosina Mladenovic & Nonna Martinov-Bennie & Amani Bell, 2019. "Business Students’ Insights into Their Development of Ethical Decision-Making," Journal of Business Ethics, Springer, vol. 155(1), pages 275-287, March.
More about this item
Keywords
cost accounting system; ethical standards; cost accounting profession; accounting curricula; key factors;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:2:y:2014:i:42:p:97-102. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Anca Bandoi (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.