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This paper discusses how the reform of university accounting programs has been accomplished in Armenia and Bosnia and … suggests how a similar reform can be accomplished in Russia. Curriculum reform in Armenia and Bosnia encountered similar … and differences as well as the process and makes suggestions for how curriculum reform can be achieved in Russia using …
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the limited space in the curriculum to train accounting ethics. Second, the ethicality of earnings management can act as a …We propose a novel pedagogic design to integrate teaching earnings management and accounting ethics at the … undergraduate level. Earnings management is an extensive topic related to almost every topic in collegiate accounting education …
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The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...
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This paper examines the issue of the ethics of tax evasion. It begins with a review of the literature and proceeds to discuss the three main views on the issue that have emerged over the last 500 years. The paper then reports on the results of a survey taken of Romanian business students and faculty
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