the management and accounting profession, in terms of ethics and accountability. Implementation and development of … corporate governance, among many others, also provides accounting information transparency, enhance credibility of published …

The paper aims at emphasizing the importance of business ethics in long term competitive advantage. Ethics is the basis … understand the importance of ethics as it is the basis of a civilized nation. Business ethics is concerned with the study of … profitable, and the relationship between ethics and competitiveness is evident. The future successful firm is a socializing one …

can be linked to the theme of stock-options accounting and disclosure, which has been recently transformed by the adoption … of international accounting standards in most developed economies. Indeed, according to the IFRS 2, stock-options are to … to the fair value of the options. This accounting method breaks significantly with the past, when disclosure of stock …

accounting function of business organisations. The study is important because it shows how organisational focus on non … management accounting research over the last three decades is presented. The development in the academia is then contrasted with … the management accounting techniques used in practice. Among different techniques available, the Budgeting technique and …

responsible by other companies is that shareholders and managers develop standards of business ethics, procedures and reasonable …

Before starting the design and implementation of a business ethics program, shareholders and managers need to decide … what are trying to achieve, through their business ethics program. An effective program should provide specific measures …, action-oriented, relevant and applicable. Also essential to a business ethics program are mechanisms to evaluate program …

factor analyzed. The objective of the study was to identify ethics related organizational, cognitive and affective dimensions … has a code of ethics that favorably influences the banks, and the regulatory agency (BRSA) is perceived to enhance the …

Ethics can be defined as a process of evaluating actions according to moral principal of values. Throughout the … ethics according to high degree of morale. The central inquiry in this paper is to determine what difference it makes if … businesses in a community act ethically or ignore ethics. Since business is the subject, our inquiry centers on money – a value …