Accounting management
Positive accounting
Accounting information system
Financial accounting
Virtue ethics
Best insight from top research papers
Factors affecting the ethics of the accounting profession include professional codes of conduct, philosophical orientation, religious orientation, culturally derived values, and moral maturity . Additionally, the virtue ethics perspective emphasizes the importance of intellectual and moral virtues for accountants to act in the best possible way . The knowledge-based economy presents ethical challenges in accounting, such as integrating new IT technologies, standardizing reporting, and ensuring compliance with ethical principles . Society expects accountants to provide real, reliable, honest, and unbiased information, highlighting the importance of professional ethics in accounting . Lack of professional ethics can lead to manipulated financial reports, emphasizing the need for a combination of professional ethics and qualitative characteristics of financial reporting .
Related Questions
What are the factors that influence the choice of accounting firm in businesses?5 answersThe choice of accounting firm in businesses is influenced by various factors. Factors influencing this decision include the company's financial condition, reputation of the accounting firm, audit opinion, and company size. Additionally, motivation and satisfaction play a crucial role in selecting accounting firm services, with aspects such as quality, service standards, and location of the firm being significant considerations. Moreover, for students considering a career in accounting, factors affecting their choice include job opportunities, personal interest, family influence, social status, peer influence, salary expectations, mathematical proficiency, time required to become an accountant, and perceived stress levels in the accounting profession. These findings provide valuable insights for businesses and educational institutions in guiding their decisions and counseling students effectively.What are the factors that affect the accounting skills of learners?5 answersFactors influencing accounting skills in learners include interest in learning, teacher-related factors, early exposure to accounting, self-efficacy, and general education. Interest positively impacts learning outcomes, while teacher-related factors like attitude, absenteeism, and syllabus completion affect performance. Early exposure to accounting and student interest influence pre-diploma students' performance. Self-efficacy, linked to confidence in task accomplishment, plays a crucial role in learners' success in accounting modules. General education skills, including communication and critical thinking, are essential for effective accounting practice. Incorporating these factors into teaching strategies can enhance accounting skills and improve learner performance in the field.What are the factors affecting the accounting profession?4 answersThe factors affecting the accounting profession include capability, attitudes, subjective norms, perceived behavioral control, career opportunities, and constraints. Administrative support, personal factors, and motivational factors also play a role in graduates' readiness for the CPA licensure examination. Factors influencing students' interest in choosing a public accountant career include intrinsic value of the job, professionalism, and labor market factors. The role of accounting professionals is influenced by both internal factors (business operation, budgetary control, etc.) and external factors (government policies, market conditions, etc.). Factors influencing the choice of accounting profession include financial rewards, professional recognition, professional training, and job market considerations.What are the legal and ethical considerations in the field of accounting?4 answersLegal and ethical considerations in the field of accounting are intertwined. Laws are based on ethical and religious principles, and concepts of morality and ethics have permeated law. Accounting professionals must observe ethical conduct and comply with fundamental principles such as decency, professional competence, due diligence, confidentiality, and professional behavior. The International Code of Ethics for Professional Accountants provides a path for improvement, but combining standard-setters' provisions with ethical decision-making models and innovative ethics pedagogies can enhance ethical decision-making quality. Professional accountants have a responsibility to promote high standards of professional conduct and ensure compliance with ethical requirements. Non-compliance with ethical requirements may result in investigation and disciplinary measures.What are the ethical and professional deontological issues in the accounting education?5 answersEthical and professional deontological issues in accounting education are a significant concern. Accounting programs often fail to address common practice dilemmas that graduates may face in the profession. The importance of applying high ethical principles in business is recognized, and there is a relatively high level of awareness among future professional accountants on this matter. However, there is a need for improvement in accounting professional ethics education. State universities often only meet the minimum ethics requirements set by accreditation agencies and may not offer the necessary courses to prepare students for certification. Accounting teachers have identified problems in the current status of accounting professional ethics education and propose feasible measures to address these issues. The attention given to ethics education in accounting has been increasing, and research in this field has evolved over time, with various clusters of research emerging. Overall, there is a need for better preparation of accounting graduates to face ethical dilemmas and for improvements in ethics education in accounting programs.What are the factors influencing the audit quality?5 answersFactors influencing audit quality include time budget pressure, audit tenure, company size, auditor specialization, accountability, audit evidence, and professional ethics. In addition, political hegemony, auditor tenure, and relationships with auditees can also affect auditor independence, which in turn impacts audit quality. Furthermore, competence and independence are crucial requirements for producing a quality audit. Other factors such as audit fee, audit rotation, and audit reputation can also influence audit quality. It is important for auditors to maintain and improve their professional qualifications, plan mature audits for larger companies, and protect their independence from threats in order to ensure audit quality.
