Ethical codes of conduct: Deficient in guidance for the Canadian accounting profession

Current trends toward increased pace, more complex substance and lower tolerance of error have caused the financial marketplace to rely more heavily on the integrity of financial data and, therefore, of those who prepare the financial statements. At the same time, these trends place higher challenges before professional accountants and it is essential that they have excellent ethical guidance to live up to modern expectations. However, in view of the current codes of conduct, an accountant may not have a clear understanding of what priority of interests to satisfy, who can be consulted for advice, to whom to report misdeeds, what protection is offered a right-doer and what sanction will be forthcoming for doing wrong. Possible solutions are offered to these problems in ways that ought to strengthen the accounting profession and prevent unscrupulous companies from taking advantage of both members of the profession and the unsuspecting public. To provide the appropriate quality of service to society in the future, the Canadian accounting profession should offer its members the improved guidance and enhanced mechanisms for confidential consultation, assistance and protection outlined herein. Leonard J. Brooks is a Professor of Accounting at the Faculty of Management of the University of Toronto. He is the author of Canadian Corporate Social Performance, published by the Society of Management Accountants of Canada (1986); editor of the Corporate Ethics Monitor, and Vice-Chairman of the Canadian Centre for Ethics and Corporate Policy.     

会计职业判断在财务会计中的应用

随着我国加入WTO和社会主义市场经济的快速发展,经济活动日趋复杂,而会计制度却日趋简约,给会计从业人员进行职业判断的空间也越来越大.然而,我国会计人员目前的整体素质较低,职业判断能力还相对处于一个比较低的水平.因此,提高会计人员的职业判断能力,已是会计业务培训工作面前的一个重要问题.     

如何提高会计的职业判断力

会计职业判断能力是会计人员按照国家法律、法规和规章,结合企业自身的经营环境和经营特点,运用其所掌握的专业知识和经验,对企业日常发生的经济事项和交易采用的会计处理原则、方法、程序等进行合乎情理的判断和选择的能力.会计职业判断能力是新形势下会计人员应具备的基本素质.     

简述会计职业判断与会计信息质量

阐明会计职业判断的概念,分析其对会计信息质量的影响.进而探讨影响会计职业判断的因素并提出提高会计职业判断的几点思路.     

浅谈加强会计职业道德建设的措施

本文对我国当前会计职业道德失范的成因进行了分析,并进一步探讨了加强会计职业道德建设的途径.     

差异分析法在高职行业会计比较教学中的应用

为满足学生即将走向社会就业于不同行业的客观需要,同时也是为了贯彻以就业为导向的教学理念,在高职会计专业开设<行业会计比较>具有其内在的必然性.如何在教学中运用差异分析法,取得良好的教学效果,值得我们不断地在教学实践中总结经验.     

非会计专业开设基础会计的重要性

目前,随着社会经济的快速发展,高职学校为适应就业市场对人才多元化的需求,不断深入教学改革,越来越多的院校在<基础会计>课程实行"教学做一体化"模式教学,并且在非会计专业教学中开设了会计课程.本文针对在高职学校非会计专业开设会计课程的教学实践中存在的一些问题,从教学理念、师资队伍、教学内容、教学手段及方法等方面提出了一些工作设想.     

论新会计准则下的会计职业判断及提高途径

新会计准则体系的发布,使得企业会计选择的弹性空间加大,对职业判断具有更高的要求.现就对会计职业判断以及如何提高会计职业判断能力,做一些粗浅的思考和阐述.本文探讨了新企业会计准则的内容,会计职业判断的具体体现以及提高会计职业判断能力的途径.     

非会计专业开设基础会计的重要性

目前,随着社会经济的快速发展,高职学校为适应就业市场对人才多元化的需求,不断深入教学改革,越来越多的院校在<基础会计>课程实行"教学做一体化"模式教学,并且在非会计专业教学中开设了会计课程.本文针对在高职学校非会计专业开设会计课程的教学实践中存在的一些问题,从教学理念、师资队伍、教学内容、教学手段及方法等方面提出了一些工作设想.     

Deride,abide or dissent: On the ethics of professional conduct

In the professions of today are ethical concerns of no overwhelming importance? Are these concerns less important in certain professions rather than others? Do some practitioners carry a blase attitude regarding ethics within their profession? This study, sometimes asking “life-blood”, “career-jeopardizing” questions is less interested in electronic data results and more interested in actual respondent replies on dissent and competence. There is strong evidence that the ethical ethos that has given American society its direction has been damaged; further, it has been the professed professionals who have been the major contributors to the ethical decline.     

会计人员业务素质存在的问题及提高的途径

从总体上看,我国的会计工作秩序是好的,这与会计人员的努力工作是分不开的.同时会计从业人员扮演的角色越来越重要,其业务素质的高低直接影响到企业的改革与发展,及经济效益的提高.但是面对新的时代要求,会计人员整体素质还不尽人意,存在着不少差距和问题,应当通过教育、培训和自我提高等多种方式,努力提高其业务技术和创新进取素质,为其在新世纪、新时代进一步做好会计工作、当好领导参谋、搞好财务管理打下坚实的基础.     

Beyond bean counting: Establishing high ethical standards in the public accounting profession

Business professions are increasingly faced with the question of how to best monitor the ethical behavior of their members. Conflicts could exist between a profession's desire to self-regulate and its accountability to the public at large. This study examines how members of one profession, public accounting, evaluate the relative effectiveness of various self-regulatory and externally imposed mechanisms for promoting a climate of high ethical behavior. Specifically, the roles of independent public accountants, regulatory and rule setting agencies, and undergraduate accounting education are investigated. Of 461 possible respondents, 230 questionnaires (a 49.6% response rate) indicated that the profession's own rule setting body (The American Institute of Certified Public Accountants) and the use of peer review were perceived as the most effective mechanisms, while government regulation was ranked least. Respondents also evaluated the extent to which ethics should be covered in the accounting curriculum. For every course, the CPAs believed a greater emphasis on ethics is appropriate than presently exists. Suggestions for more effectively integrating ethics into accounting courses are made. Finally, respondents were also asked whether in answering the questionnaire they used a definition of ethics as either the Professional Code of Conduct or a moral and philosphical framework for guiding beliefs. Those who viewed ethics as abiding by a professional code had more confidence in the mechanisms addressed in this study to aid the public accounting profession's ability to ensure high ethical standards of conduct. Methodological implications of this distinction for future studies in business ethics are discussed. Jeffrey R. Cohen is Assistant Professor of Accounting at Boston College. He received his Ph.D. from The University of Massachusetts at Amherst. He is a C.M.A. and a Peat Marwick Research Fellow. His articles have appeared in the Journal of Accounting Research, Decision Sciences and The Organizational Behavior Teaching Review. His work on Ethics has appeared in Issues in Accounting Education, Management Accounting, and The CPA Journal. Laurie W. Pant is Assistant Professor of Accounting at Boston College. She holds an M.B.A. and a D.B.A. from Boston University and an M.Ed. from Emory University. She serves on the editorial board of Issues in Accounting Education. Her articles on Ethics have appeared in Issues in Accounting Education, Management Accounting and The Organizational Behavior Teaching Review.An earlier version of this paper was presented at the 1989 American Accounting Association National Meeting.     

The effectiveness of a complaint-based ethics enforcement system: Evidence from the accounting profession

Many professions, in order to enforce their ethics codes, rely on a complaint-based system, whereby persons who observe or discover ethics violations may file a complaint with an authoritative body. The authors assume that this type of system may encourage ethical behavior when practitioners believe that a punishment is likely to result from a failure to adhere to the rules. This perceived likelihood of punishment has three components: detection risk, reporting risk, and sanction risk. A survey of potential violation witnesses related to the accounting profession revealed that the profession's complaint-based enforcement system may not provide practitioners with the necessary disincentive to refrain from code violations.S. Douglas Beets is an Assistant Professor of Accounting at Wake Forest University. He is also a Certified Public Accountant, licensed in the state of Tennessee. Dr. Beets served on the accounting staffs of Armco Steel Corporation, Eastman Kodak Company, and Russell and Purkey, CPAs. Recently, he was selected as a faculty intern for Arthur Andersen and Co.Larry N. Killough is the Peat Marwick Professor of Accounting at Virginia Polytechnic Institute and State University. Dr. Killough is a Certified Public Accountant and served on the staff of Arthur Young and Company. His articles have appeared in numerous academic and practitioner journals.     

财会专业实践技能的教学措施探析

随着经济社会的不断发展,财会专业教学只有不断深化改革,创新教学,才能适应社会发展的需求.如何把学生培养成理论知识丰富,实践技能强的高素质人才是当今财会教学的一大难题,本文从以下几点进行深入阐述财会专业实践技能教学措施,为以后发展提供理论依据.     

新时期如何加强会计职业道德建设的思考

在现实的会计实务中,业务素质、本位利益等诸多方面的原因使会计人员对外提供的会计信息失真,不能客观、真实地反映企业的财务状况和经营成果,甚至出现虚假报告.因此,加强会计职业道德建设在当前是非常重要和紧迫的.加强会计职业道德建设可以从建立和健全会计法规体系、加大执法力度,健全监督机制、建立职业道德评价体系,开展诚信教育等多方面实施.     

管理会计在企业应用的策略分析

管理会计是会计学与管理学直接结合的一门综合性学科,是为适应经济组织内部的经营管理需要而逐步形成和发展起来的.目前管理会计在我国企业管理中的应用正处于一个关键的时期,认识管理会计在我国的应用中存在的问题并探索发展对策就显得尤为重要.本文从管理会计产生的背景入手,着重阐述了管理会计对企业经营、发展的重要作用.     

新时期如何加强会计职业道德建设的思考

在现实的会计实务中,业务素质、本位利益等诸多方面的原因使会计人员对外提供的会计信息失真,不能客观、真实地反映企业的财务状况和经营成果,甚至出现虚假报告.因此,加强会计职业道德建设在当前是非常重要和紧迫的.加强会计职业道德建设可以从建立和健全会计法规体系、加大执法力度,健全监督机制、建立职业道德评价体系,开展诚信教育等多方面实施.     

浅谈会计理论与新会计准则、信息化应用之间关系

本文通过对会计理论与会计准则、信息化应用之间的概念和关系进行探讨,来给使用者提出一些在财务管理、财务报告和财务会计上参考性的意见.     

浅析我国人力资源会计应用困境的对策

本文浅析我国人力资源会计应用困境的对策.     

浅析我国人力资源会计应用困境的对策

本文浅析我国人力资源会计应用困境的对策.