rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Research on professional responsibility and ethics in accounting
    part number: 22
  name:
    name part: Baker, Charles Richard
    role:
      role term: editor.
  type of resource: text
  origin info:
    place:
      place term: enk
    date issued: 2019
    copyright date: 2019
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource (ix, 156 pages) ; cm.
  abstract: Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal.
  note: edited by Charles Richard Baker.
  note: Includes index.
  subject:
    topic: Accounting
    topic: Moral and ethical aspects
  subject:
    topic: Accountants
    topic: Professional ethics
  subject:
    topic: Business & Economics
    topic: Accounting
    topic: General
  subject:
    topic: Accounting
  classification: HF5625.15 .R47 2019
  classification: 174.9657
  classification: 657
  related item:
    title info:
      title: Research on professional responsibility and ethics in accounting, volume 22
  identifier: 9781789733693 (e-book)
  identifier: https://www.emerald.com/insight/publication/doi/10.1108/S1574-0765201922
  record info:
    record content source: UtOrBLW
    record creation date: 190920
    record change date: 20190919150537.0
    record identifier: 9781789733693
    language of cataloging:
      language term: eng