| Document Type
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BL
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| Record Number
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891413
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| Title & Author
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Ethics and sustainability in accounting and finance.\ editor: Kıymet Tunca Çalıyurt.
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| Publication Statement
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Singapore :: Springer Nature :: Springer,, [2019]
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| Series Statement
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Accounting, finance, sustainability, governance & fraud: theory and application
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| Page. NO
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1 online resource
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| ISBN
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9789811332036
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: 9811332037
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9789811332029
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Intro; Preface; Acknowledgements; Contents; Editor and Contributors; List of Figures; List of Tables; Overview; 1 Introduction: Why Do We Need to Discuss on Ethics, Sustainability in Accounting; 1.1 Codes on Ethics in Accounting Profession; 1.1.1 Codes for Accountants in Business; 1.1.2 Codes for Accountants in Public Service; 1.2 Recent Literature on Accounting Ethics; References; Social Responsibility and Sustainability in Accounting; 2 Enhancing Governance Through Accounting Reform: A Local Council Evidence; 2.1 Introduction; 2.2 Literature Review
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2.3 Factors Influencing Adoption of Accrual Accounting2.4 Institutional Theory; 2.5 Research Methodology; 2.6 Findings and Discussions; 2.7 Accrual Accounting Implementation; 2.8 Accounting Reform; 2.9 Factors Influencing Accounting Reforms Implementation; 2.10 Budget Allocation for IT Implementation; 2.11 Auditor's Opinion; 2.12 Conclusion; References; 3 Accounting Ethics Education in Turkey: An Evaluation Within the Frame of Opportunities and Challenges; 3.1 Introduction; 3.2 Accounting Ethics Education in Turkey; 3.3 Opportunities in Accounting Ethics Education in Turkey
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3.3.1 Socioeconomic Structure of Turkey: Informality, Loss of Tax, and Tax Evasion3.3.2 Development and Application of Corporate Governance Principles; 3.3.3 Crises and Financial Scandals; 3.3.4 Transition to International Accounting Standards; 3.3.5 Developments in the Accounting Profession; 3.4 Challenges Probably to Be Faced in Accounting Ethics Education in Turkey; 3.4.1 Who Should Teach Accounting Ethics?; 3.4.2 Who Should Take Ethics Classes?; 3.4.3 Should Accounting Ethics Be Taught as a Separate Course or Be Included in the Contents of Other Courses?
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3.4.4 What Teaching Methods and Techniques Should Be Used?3.5 Conclusions and Recommendations; References; 4 The Relationship Between Corporate Social Responsibility and Earnings Management In Terms of Accounting Information Quality; 4.1 Introduction; 4.2 The Concept of Corporate Social Responsibility; 4.3 Definition of Accounting Information Quality; 4.4 The Relationship Between Earnings Management, Accounting Information Quality, and IAS/IFRS; 4.4.1 Earnings Management and It's Types; 4.4.2 The Relationship Between Earnings Management and Accounting Information Quality
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4.4.3 The Relationship Between Earnings Management, Accounting Information Quality and IAS-IFRS4.5 The Relationship Between Corporate Social Responsibility and Earnings Management; 4.6 Corporate Social Responsibility and Earnings Management Relationship in the Context of Accounting Information Quality; 4.7 Conclusion; References; 5 Understanding Pro-environmental Behaviour of Accounting and Business Students: Development of a Conceptual Framework; 5.1 Introduction; 5.2 Pro-environmental Behaviour: Theory Triangulation; 5.2.1 The Theory of Planned Behaviour (TPB); 5.2.2 Norm Activation Theory
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| Abstract
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This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility.
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| Subject
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Accounting-- Moral and ethical aspects.
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Finance-- Moral and ethical aspects.
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Social responsibility of business.
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Sustainability.
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Accounting-- Moral and ethical aspects.
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BUSINESS ECONOMICS-- Business Ethics.
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| Subject
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Finance-- Moral and ethical aspects.
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Social responsibility of business.
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Sustainability.
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| Dewey Classification
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174/.4
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| LC Classification
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HF5625.15
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| Added Entry
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Caliyurt, Kiymet Tunca
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