Coverart for item
The Resource Morality in accounting, Ahmed Riahi-Belkaoui

Morality in accounting, Ahmed Riahi-Belkaoui

Label
Morality in accounting
Title
Morality in accounting
Statement of responsibility
Ahmed Riahi-Belkaoui
Creator
Subject
Language
eng
Summary
  • "Timely and reliable accounting information is essential. Not only firms themselves but the markets they serve, and particularly the investment community, depend on it. Accounting data and their interpretation must be above suspicion, says Riahi-Belkaoui, and to be sure of that, corporations and other users of accounting information must be certain that accountants subscribe to and practice morality set to high standards. What these standards are, and how they are deficient, distorted, and sometimes even fallacious, are the themes explored here. In doing so, Riahi-Belkaoui's book leads readers through the complexities of what the author identifies as the five aspects of accounting morality: fairness, ethics, honesty, social responsibility and truth."
  • "Riahi-Belkaoui begins with a discussion of fairness as a concept of justice, illustrated by the intellectual contributions of Rawls, Nozick, and Gerwith. From there he moves to ethics in accounting, and a review of such ethical perspectives as the utilitarian, the deontological, and the notion of fittingness. He also takes up the subject of ethical codes, and asks how do we discipline the accounting profession; then, how do we teach and research accounting ethics? Chapter 3 treats a variety of ethical issues and several key cases, among them the ESM Government Securities Case, the Drysdale Affair, and the Wedtech and Penn Square cases. In Chapter 4 Riahi-Belkaoui turns to honesty in the accounting environment and to discussions of the nature and framework of fraud, including what he calls "outcome situations arising from corporate fraud." Chapter 5 explores the relationship between accounting and social responsibility, and makes clear that there is a need for an "effective paradigm" to define and help implement a socially responsible accounting. Finally, in Chapter 6 he comes to grips with the problem of truth in accounting - first, the notion of truth, then the impossibilities as well as the possibilities of attaining it. Morality in Accounting will be of special value to the producers and users of accounting, and to graduate and undergraduate students of the accounting discipline."--BOOK JACKET
Cataloging source
DLC
http://library.link/vocab/creatorDate
1943-
http://library.link/vocab/creatorName
Riahi-Belkaoui, Ahmed
Illustrations
illustrations
Index
index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/subjectName
Accounting
Label
Morality in accounting, Ahmed Riahi-Belkaoui
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
25546441
Dimensions
25 cm
Extent
212 pages
Isbn
9780899307299
Isbn Type
(alk. paper)
Lccn
92007485
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other physical details
illustrations
System control number
(WaOLN)1465306
Label
Morality in accounting, Ahmed Riahi-Belkaoui
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
25546441
Dimensions
25 cm
Extent
212 pages
Isbn
9780899307299
Isbn Type
(alk. paper)
Lccn
92007485
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other physical details
illustrations
System control number
(WaOLN)1465306

Library Locations

    • Ellis LibraryBorrow it
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      38.944491 -92.326012
    • University of Missouri Libraries DepositoryBorrow it
      2908 Lemone Blvd, Columbia, MO, 65211, US
      38.919360 -92.291620
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