Đang chuẩn bị liên kết để tải về tài liệu:
Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 16 - Robert L. Hurt

Chapter 16 - Professionalism, ethics, and career planning. When youve finished studying this chapter, and completing the activities at its conclusion, you should be able to: List and discuss characteristics of a professional, explain how those characteristics apply to the accounting profession, define ethics, discuss various models/schools of ethical decision making, explain how to resolve ethical dilemmas. | Chapter 16 Professionalism, Ethics, and Career Planning Outline Learning objectives Professionalism Ethics Cases Learning objectives List and discuss characteristics of a professional. Explain how those characteristics apply to the accounting profession. Define ethics. Discuss various models/schools of ethical decision making. Explain how to resolve ethical dilemmas. Professionalism Definition (www.dictionary.com) A vocation requiring knowledge of some department of learning or science Characteristics of a professional Bell McDonald Professionalism Characteristics of a professional (Bell) Communicates effectively. Thinks rationally, logically, and coherently. Appropriately uses technical knowledge. Integrates knowledge from many disciplines. Exhibits ethical professional behavior. Recognizes the influence of political, social, economic, legal, and regulatory forces. Actively seeks additional knowledge. Professionalism Characteristics of a professional (McDonald) Specialized knowledge base Complex skills Autonomy of practice Adherence to a code of ethical behavior Ethics Definition of ethics Ethics issues in accounting Schools of ethical thought Ethical decision-making model Ethics have always been important in the accounting profession. But, the profession placed renewed emphasis on them after the corporate scandals of the late 20th century. Ethics Definitions (Boss, 2014) Ethics is a set of standards that Differentiates right from wrong Is established by a particular group Is imposed on members of the group to regulate behavior Ethics is a discipline that Studies values and guidelines for living Considers the justification for those values Ethics Table 16.1 Ethics issues in accounting Area Ethical questions Revenue recognition Is it ethical to boost revenue at the end of the year by shipping unordered goods to customers, telling them that they can send them back after the new fiscal year starts? Earnings smoothing Is it ethical to use accounting policies (such . | Chapter 16 Professionalism, Ethics, and Career Planning Outline Learning objectives Professionalism Ethics Cases Learning objectives List and discuss characteristics of a professional. Explain how those characteristics apply to the accounting profession. Define ethics. Discuss various models/schools of ethical decision making. Explain how to resolve ethical dilemmas. Professionalism Definition (www.dictionary.com) A vocation requiring knowledge of some department of learning or science Characteristics of a professional Bell McDonald Professionalism Characteristics of a professional (Bell) Communicates effectively. Thinks rationally, logically, and coherently. Appropriately uses technical knowledge. Integrates knowledge from many disciplines. Exhibits ethical professional behavior. Recognizes the influence of political, social, economic, legal, and regulatory forces. Actively seeks additional knowledge. Professionalism Characteristics of a professional (McDonald) Specialized knowledge